True religious devotion cannot exist when rituals are strictly observed but moral repair and purity of the heart are abandoned. The people held a deeply flawed assumption that a large volume of sacrifices could replace genuine repentance or act as a bribe to appease God. The primary approach among commentators is that there is nothing inherently wrong with the act of bringing sacrifices; however, they lose all value when the individual continues to sin and refuses to abandon their harmful ways [רש״י, מצודת דוד, רד״ק, חומת אנך]. This misguided belief that offerings could act as a bribe, completely disconnected from a person's moral behavior, actually stems from pagan beliefs that seeped into the nation during times of spiritual transition [שד״ל].
God clarifies that He has no physical need for sacrifices. Any terminology related to eating or consuming is simply human language used to convey a concept [אבן עזרא, ביאור שטיינזלץ]. Furthermore, offerings are entirely unacceptable when jealousy and hatred exist between people, as true atonement requires a whole heart and a spirit of brotherhood [אהבת יהונתן]. God questions what possible benefit or need He could have for their many sacrifices [שד״ל], or alternatively, why He should allow the people to remain in the land solely on the merit of these empty rituals [אבן עזרא].
The people wrongly assumed they could achieve their desires simply by bringing numerous large sheep and well-fed, healthy livestock [רש״י, מצודת ציון, אבן עזרא, ביאור שטיינזלץ]. Yet, a religious act performed without inner intent is like a physical body without a soul [מלבי״ם]. God expresses deep impatience and disgust, comparing Himself to a person who has eaten so much that they are sickened by the thought of additional food [רש״י, מצודת דוד, רד״ק, שד״ל]. Consequently, God rejects these voluntary offerings. While their true purpose is to express submission and gratitude, the people bring them without any such sincerity. Thus, God declares He is entirely satiated and desires no more of them [מלבי״ם]. One perspective even suggests that the specific term used for these fattened animals hints at the rebellious and stubborn nature of the people bringing them [מלבי״ם].
The focus then shifts from voluntary gifts to obligatory sacrifices brought to atone for sins. These include large male goats [מצודת ציון, אבן עזרא, ביאור שטיינזלץ], as well as bulls and sheep, which are considered smaller animals in this context [אבן עזרא]. The essence of these obligatory offerings is the sprinkling of blood. A genuine process of atonement requires the sinner to press their hands onto the animal with all their strength, accompanied by deep regret and confession, until they feel as though their own soul is merging with the soul of the offering. However, when a person refuses to repent and stubbornly maintains their rebellion, all that remains is the literal blood of an animal. In such empty physical matter, God has no desire whatsoever [מלבי״ם, אהבת יהונתן].