Prov 21:3

“Here, 1. It is implied that many deceive themselves with a conceit that, if they offer sacrifice, that will excuse them from doing justice, and procure them a dispensation for their unrighteousness; and this makes their way seem right, Pro 21:2. We have fasted, Isa 58:3. I have peace-offerings with me, Pro 7:14. 2. It is plainly declared that living a good life (doing justly and loving mercy) is more pleasing to God than the most pompous and expensive instances of devotion. Sacrifices were of divine institution, and were acceptable to God if they were offered in faith and with repentance, otherwise not, Isa 1:11, etc. But even then moral duties were preferred before them (Sa1 15:22), which intimates that their excellency was not innate nor the obligation to them perpetual, Mic 6:6-8. Much of religion lies in doing judgment and justice from a principle of duty to God, contempt of the world, and love to our neighbour; and this is more pleasing to God than all burnt-offerings and sacrifices, Mar 12:33.”

“To do justice and judgment,.... The moral duties of religion, what is holy, just, and good, which the law requires; what is agreeably to both tables, piety towards God, and justice to men; that which is just and right between man and man; which, especially if done from right principles and with right views, is more acceptable to the Lord than sacrifice; not than any sacrifice; than the sacrifice of a broken heart, or the sacrifice of praise and thanksgiving, or of acts of goodness and beneficence, or of a man's whole self to the Lord; but than ceremonial sacrifices; which, though of divine institution, and typical of Christ, and when offered up in the faith of him, were acceptable to God, while in force; yet not when done without faith and in hypocrisy, and especially when done to cover and countenance immoral actions; and, even when compared with moral duties, the latter were preferable to them; see Sa1 15:22.”

“3 To practice justice and right Hath with Jahve the pre-eminence above sacrifice. We have already (vol. i. p. 42) shown how greatly this depreciation of the works of the ceremonial cultus, as compared with the duties of moral obedience, is in the spirit of the Chokma; cf. also at Pro 15:8. Prophecy also gives its testimony, e.g., Hos 6:7, according to which also here (cf. Pro 20:8 with Isa 9:8) the practising of צדקה וּמשׁפּט (sequence of words as at Gen 18:19; Psa 33:5, elsewhere צדק ומשׁפט, and yet more commonly משׁפט וצדקה) does not denote legal rigour, but the practising of the justum et aequum, or much rather the aequum et bonum, thus in its foundation conduct proceeding from the principle of love. The inf. עשׂה (like קנה, Pro 16:16) occurs three times (here and at Gen 50:20; Psa 101:3); once עשׂו is written (Gen 31:18), as also in the infin. absol. the form עשׂה mro and עשׂו interchange (vid., Norzi at Jer 22:4); once עשׂהוּ for עשׂותו (Exo 18:18) occurs in the status conjunctus.”