Charles Ellicott 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)

When he said above.—Better, Whereas he says above; or, as we might express it, “Saying at the outset,” “Setting out with saying.” In the following words, the best manuscripts have the plural, “Sacrifices and offerings and whole burnt offerings and (sacrifices) for sin.” The change from singular to plural is in harmony with the thought of Hebrews 10:1-4, the repetition of sacrifices.

Which are offered by the law.—Rather, such as are offered according to law. The change from “the law” to “law” seems intentional, as if the writer had in mind the contrast between any external law of ritual and a principle of inward obedience.