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The thought is very similar to Isaiah 59:1-2. In other words, God has set His will against something that He has actually commanded. Did He not command the sacrifices? Yes, He did. They are a big part of the book of Leviticus, and there are some of them in the book of Deuteronomy. He has commanded the people to sacrifice, and indeed they are sacrificing, but now He is coming back and telling them, "They do not mean a thing to Me."
It is not really that the sacrifices mean nothing to Him. Rather, the problem is with the people making the sacrifices; they cause them to be meaningless, both to God and to them, even as their prayers are meaningless. So He has set His will not to accept the offerings that they are making.
John W. Ritenbaugh
The Azazel Goat