John Chrysostom
In the preceding passage, the Apostle proved that sacrifices are useless for perfect cleansing. They were only a type, and were very insufficient. An objection might therefore arise for him: if they are types, why did they not cease when the truth was received? Why did they not come to an end, but are still offered by the Jews?
Here he resolves this by showing that they are no longer offered as types, and that God does not accept them. Again he proves this, not from the New Testament, but from the prophets. From antiquity he brings the strongest testimony that the sacrifices have ceased and ended. He also shows that the Jews offer them wholly in vain, always resisting the Holy Spirit.
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At the same time he proves with force that they did not cease only now, but from the very coming of Christ. Or rather, they ceased even before His coming. Christ did not bring them to an end; first they were abolished, and then He came. First they ceased, and then His coming followed.
So that they might not say, "We could have pleased God even without this sacrifice of Christ," He waited until the sacrifices were exposed by their own nature, and only then came. For he says, "Sacrifice and offering Thou didst not desire." By this he rejected everything. Having spoken generally, he then speaks in particular: "Burnt offerings and sacrifices for sin, which are offered according to the law, Thou didst not take pleasure in." Offering means everything else besides sacrifices.
"Then He added: Behold, I come to do Thy will, O God." Of whom is this said? Of no one other than Christ. Here the Apostle does not accuse those who offered sacrifices. He shows that God does not refuse sacrifices because of their vices, as he says elsewhere. Rather, the inadequacy of the thing itself had finally been revealed. It had become clear that it has no power and is no longer timely.
How then is this to be reconciled with the frequent offering of sacrifices? He says that their weakness and uselessness are evident not only from their frequent offering. They are also evident because God does not accept them, since they are barren and useless. The same is expressed elsewhere when it is said, "For Thou dost not desire sacrifice, else would I give it" (Ps 50:18). From this it is clear that He does not desire them.
Therefore the will of God desires not sacrifices, but the abolition of sacrifices. Consequently, it is not the will of God that they be offered. What does "to do Thy will" mean? It means to give Himself up. This is the will of God.