A.T. Robertson Commentary Hebrews 10:8

"Saying above, Sacrifices and offerings and whole burnt offerings and [sacrifices] for sin thou wouldest not, neither hadst pleasure therein (the which are offered according to the law)," — Hebrews 10:8 (ASV)

Saying above (ανωτερον λεγων). Christ speaking as in verse 5. "Higher up" (ανωτερον, comparative of ανω, up) refers to verses 5,6 which are quoted again.