Expositor's Bible Commentary 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)

It is not clear why the references to sacrifices are all plural here, while at least two of them (“sacrifice” and “offering” in v.5) are singular. Probably all we can say is that the plural makes it all very general. Multiply sacrifices and offerings how you will and characterize them how you will, God still takes no pleasure in them. Indeed, this is so even though the law requires them to be offered and the law is from God.

We should see this latter statement as another illustration of the attitude consistently maintained by the author that the OT system is divinely inspired but preliminary. He holds it to be effective but only within its own limited scope. The sacrifices were commanded in God’s law and therefore must be offered. But they were not God’s final will nor God’s answer to the problem of sin. They were partial and they pointed the way to the final answer.