He that killeth an ox is as if he slew a man; literally, is a manslayer. The full meaning seems to be, "He that, not being of a poor and contrite spirit, would offer me an ox in sacrifice, is as little pleasing to me as a murderer."
Sacrifice, without the true spirit of sacrifice, is an abomination (comp. Isaiah 1:11, "To what purpose is the multitude of your sacrifices unto me? saith the Lord," etc.). There, however, the sacrifices are actually offered; here they are hypothetical.
The ungodly exiles design to offer sacrifice to God in his temple, when they have rebuilt it (Isaiah 66:1). God rejects their offerings by anticipation. As if he out off a dog's neck; i.e." would no more please me by the sacrifice than if he were to make an offering of the unclean dog."
(On the uncleanness of the dog, see Deuteronomy 23:18.) He that offereth an oblation; or, a meat offering (see Le Isaiah 2:1-15). He that burneth incense. With his meat offering, as directed in Le Isaiah 2:1, Isaiah 2:2.
Such a one is no better than he that blesseth (i.e. worships) an idol. It may be suspected that the ritual acts selected for comparison with those of the Levitical law are practices to which the exiles were given (comp.
Isaiah 65:3, Isaiah 65:4). Yea, they have chosen, etc.; rather, as they haw chosen. The clause stands over against the first clause of Isaiah 2:4, "As they (gam hemmah) have chosen their ways, so I (gam ani) have chosen their delusions."