Hebrews 10:8

“Above when he said, etc..] In the afore cited place, (<194007>Psalm 40:7,8) Sacrifice and offering, and burnt offerings, and offering for sin thou wouldst not, neither hadst pleasure therein; this is a recapitulation of what is before said; and all kind of sacrifices are mentioned, to show that they are all imperfect, and insufficient, and are abolished; and the abrogation of them is expressed in the strongest terms, as that God would not have them, and that he took no pleasure in them: which are offered by the law; according as that directs and enjoins: this clause is added, to distinguish these sacrifices from spiritual ones, under the Gospel dispensation, and which are well pleasing to…”

“he--Christ. Sacrifice, &c.--The oldest manuscripts read, "Sacrifices and offerings" (plural). This verse combines the two clauses previously quoted distinctly, Heb 10:5-6, in contrast to the sacrifice of Christ with which God was well pleased.”

“Above when he said - That is, the Messiah. The word “above” refers here to the former part of the quotation. That is, “having in the former part of what was quoted said that God did not require sacrifices, in the latter part he says that he came to do the will of God in the place of them.” Sacrifice and offering, and burnt-offerings ... - These words are not all used in the Psalm from which the apostle quotes, but the idea is, that the specification there included all kinds of offerings. The apostle dwells upon it because it was important to show that the same remark applied to all the sacrifices which could be offered by man. When the Redeemer made the observation about the inefficacy of…”

“Above when he said, Sacrifice thou hast not chosen - That is, when the Psalmist pronounced those words in his name. Hebrews 10:9”

“10:8-10 The author follows the flow of thought in the psalm with great precision. • First, Christ said, “You did not want animal sacrifices . . .”: The author of Hebrews understands this as God’s rejection of the old system of sacrifices. • Then he said, “Look, I have come to do your will”: The author of Hebrews takes this to be Christ’s willingness to be the supreme sacrifice for sins. • The author of Hebrews concludes that because of Christ’s sacrifice, God has canceled the first covenant—God’s will, as shown by Ps 40:6-8, was that Christ would die for sins as a sacrifice, and this only had to be done once for all time.”