John Gill Commentary Psalms 115:6

"They have ears, but they hear not; Noses have they, but they smell not;" — Psalms 115:6 (ASV)

They have ears, but they hear not
The makers of them have taken care to place a pair of ears to their heads, but could not convey the faculty of hearing to them; so that though their priests may cry from morning to noon, as Baal's worshippers did, saying, O Baal, hear us; and even tonight, and one day and night after another, nothing is heard, (1 Kings 18:26 1 Kings 18:27) . Indeed the image of Jupiter at Crete was made without ears; because it was thought unbecoming that he, who was prince and lord of all, should give ear to any ^F25 : but the God of heaven and earth is a God hearing prayer; his ear is not heavy, that it cannot hear; his ears are always open to the cries of his people.

Noses have they, but they smell not ;
the incense that is set before them, nor the sacrifices offered to them, (Deuteronomy 4:28) , but our God smelled a sweet savour in legal sacrifices, offered up in the faith of the Messiah; and especially he smells a sweet savour in the sacrifice of his Son, and in the prayers of his saints, which are sweet odours; and particularly as they come to him perfumed with the incense of Christ's mediation, (Genesis 8:21) (Ephesians 5:2) (Revelation 5:8) (Revelation 8:3Revelation 8:4) .

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FOOTNOTES:

• F25: Plutarch. de Isid. & Osir. prope finem.