Komentaryong Sumisipi para sa Isaias 46:8

Pleasing fragrance. This instructs us about the proper intention we should have when bringing an offering. Instead of focusing on the fact that the offering atones for our sin, we should consider it as only a pleasing fragrance of what we intend to do in the future. This is comparable to a good scent that travels a distance and indicates that the source of the scent is something good, in the same way, an offering proclaims that we will do good deeds in the future. A burnt-offering (עולה): To grow higher (לעלות) in our spiritual level and the importance of our deeds and character traits.

her foundations have fallen Heb. אשיותיה. The strength of her foundations. Cf. “And the foundations (וְאֻשַּׁיָא) shall be fastened” (Ezra 4:12). And in the language of the Mishnah: Those who dig for foundations (לְאֻשִׁין) [Baba Kamma 50a]. Cf. “And strengthen yourselves (והתאוששוּ)” (Isa. 46:8), equivalent to והתחזקוּ, and strengthen yourselves.