פירוש על בראשית 4:4

וישע AND HE HAD REGARD— and He turned to; similarly in the next verse “He had no respect for his offering” means, “He did not turn to it.” Similarly, (Isaiah 17:8) ולא ישעה אל המזבחות which means “And he shall not turn towards the altars”; so also (Job 14:6) שעה מעליו “turn away from him” — disregard him.

וישע ה׳ אל הבל, G'd turned to Abel. The reason the Torah does not first report that G'd did not turn to Cain and his offering, seeing he is reported as having been the first one to bring an offering, is to underline the gulf that existed already between G'd and Cain. Abel's offering caused G'd pleasure and still G'd did not turn to Cain's offering as a result of being in a favourable frame of mind.

והבל הביא גם הוא, this could have been before Kayin brought his offering, or it could have been after Kayin had brought his offering. In the event that Hevel had brought his offering first, we must understand the words גם הוא, “also he,” as referring to the story as such, not to the specific incident.