John Gill Bible Commentary

To what purpose cometh there to me incense from Sheba,.... In Persia or Arabia, from whence incense was brought, and perhaps the best; see Isa 60:6, and yet the offering of this was of no esteem with God, when the words of the prophet, and the law of his mouth, were despised; see Isa 1:13, and the sweet cane from a far country? either from the same place, Sheba, which was a country afar off, Joe 3:8, or from India, as Jerom interprets it; this was one of the spices in the anointing oil, Exo 30:23 and though this was of divine appointment, and an omission of it is complained of, Isa 43:24 yet when this was brought with a hypocritical heart, and to atone for neglects of the moral law, and sins committed against that, it was rejected by the Lord: your burnt, offerings are not acceptable, nor your sacrifices sweet unto me: being offered up with a wicked mind, and without faith in Christ, and in order to expiate the guilt of black crimes unrepented of, and continued in; they were not grateful to God, nor could he smell a sweet savour in them, but loathed and abhorred them; see Isa 1:11.