For {k} I spoke not to your fathers, nor commanded them in the day that I brought them out of the land of Egypt, concerning burnt offerings or sacrifices:

(k) Showing that it was not his chief purpose and intent, that they should offer sacrifices, but that they should regard, why they were ordained: that is, to be joined to the word as seals and confirmations of remissions of sins in Christ: for without the word they were vain and unprofitable.

Wesley's Notes

7:22 For - God doth not condemn these offerings, save only comparatively in respect of obedience, not so much these, as obeying his commands.

King James Translators' Notes

concerning: Heb. concerning the matter of

Scofield Reference Notes

[1] nor commanded

Cf. See Scofield Note: "Ex 20:4", note 2, the threefold giving of the law. The command concerning burnt-offerings and sacrifices was not given to the people till they had broken the decalogue, the law of obedience.

Jamieson-Fausset-Brown Bible Commentary

22. Not contradicting the divine obligation of the legal sacrifices. But, "I did not require sacrifices, unless combined with moral obedience" (Ps 50:8; 51:16, 17). The superior claim of the moral above the positive precepts of the law was marked by the ten commandments having been delivered first, and by the two tables of stone being deposited alone in the ark (De 5:6). The negative in Hebrew often supplies the want of the comparative: not excluding the thing denied, but only implying the prior claim of the thing set in opposition to it (Ho 6:6). "I will have mercy, and not sacrifice" (1Sa 15:22). Love to God is the supreme end, external observances only means towards that end. "The mere sacrifice was not so much what I commanded, as the sincere submission to My will gives to the sacrifice all its virtue" [Magee, Atonement, Note 57].

Matthew Henry's Concise Commentary

7:21-28 God shows that obedience was required of them. That which God commanded was, Hearken diligently to the voice of the Lord thy God. The promise is very encouraging. Let God's will be your rule, and his favour shall be your happiness. God was displeased with disobedience. We understand the gospel as little as the Jews understood the law, if we think that even the sacrifice of Christ lessens our obligation to obey.