II. God rejects their plea, by which they insisted upon their external services as sufficient to atone for all their sins. Alas! it is a frivolous plea (v. 20): "To what purpose come there to me incense and sweet cane, to be burnt for a perfume on the golden altar, though it was the best of the kind, and far-fetched? What care I for your burnt-offerings and your sacrifices?" They not only cannot profit God (no sacrifice does, Ps. l. 9), but they do not please him, for none does this but the sacrifice of the upright; that of the wicked is an abomination to him. Sacrifice and incense were appointed to excite their repentance, and to direct them to a Mediator, and assist their faith in him. Where this good use was made of them they were acceptable, God had respect to them and to those that offered them. But when they were offered with an opinion that thereby they made God their debtor, and purchased a license to go on in sin, they were so far from being pleasing to God that they were a provocation to him.