זֶ֤בַח וּמִנְחָ֨ה ׀ לֹֽא־חָפַ֗צְתָּ אָ֭זְנַיִם כָּרִ֣יתָ לִּ֑י עוֹלָ֥ה וַ֝חֲטָאָ֗ה לֹ֣א שָׁאָֽלְתָּ׃
Hindi Mo ninais ang hain at ang handog na harina; binuksan Mo ang aking mga tainga; handog na susunugin at handog para sa kasalanan ay hindi Mo hiningi.
Rashi
You desired neither sacrifice nor meal offering on the day of the giving of the Torah, as the matter that is stated (in Exod. 19:5): “And now, if you will earnestly hearken to My voice, etc.,” and likewise (in Jer. 7:22) Scripture states: “For neither did I speak with your forefathers nor did I command them, etc., concerning a burnt offering or a sacrifice.” I said, (Lev. 1:2) “If...from among you,” but I did not require it as an obligation to burden you. The daily sacrifices and the additional sacrifices are only to bring Me pleasure, that I ordained and My will was performed, but it is a small matter.