When he said above, “You have neither desired nor taken pleasure in sacrifices and offerings and burnt offerings and sin offerings” (these are offered according to the law),
Here the apostle raises up and exalts the Lord Jesus Christ, as high as he had laid the Levitical priesthood low. He recommends Christ to them as the true high priest, the true atoning sacrifice, the antitype of all the rest: and this he illustrates, I. From the purpose and promise of God concerning Christ, which are frequently recorded in the volume of the book of God, Heb 10:7.
Commenting on Hebrews 10:7-18
Above when he said, .... In the afore cited place, Psa 40:7 Sacrifice and offering, and burnt offerings, and offering for sin thou wouldst not, neither hadst pleasure therein; this is a recapitulation of what is before said; and all kind of sacrifices are mentioned, to show that they are all imperfect, and insufficient, and are abolished; and the abrogation of them is expressed in...
Verse 8. Above, when he said. That is, the Messiah. The word "above" refers here to the former part of he quotation. That is, "having in the former part of what was quoted said that God did not require sacrifices, in the latter part he says that he came to do the will of God in the place of them." Sacrifice and offering and burnt, offerings, etc.