40:6Meaning
God’s priority is not ritual performance The speaker lists several standard offerings—“sacrifice and offering,” then “burnt offering and sin offering”—and says God did not desire or require them in the way the speaker is about to describe. The statement presses toward a contrast: God’s deeper aim is not satisfied by the mere bringing of offerings. The next line explains the alternative: God has “opened” the speaker’s ears, meaning God has enabled attentive listening and responsiveness.
