“Sacrifice and offering You did not desire; My ears You have opened. Burnt offering and sin offering You did not require. Then I said, “Behold, I come; In the scroll of the book it is written of me. I delight to do Your will, O my God, And Your law is within my heart.” Psalm 40:6-8
God does not require a sin offering from man because man is not capable of offering a sacrifice that is acceptable in His sight. Even if there were a man who never sinned, such a man could only offer a sacrifice for himself, he could never offer himself for everyone. Only the infinite God who assumed to himself human nature could offer a sacrifice for all those for whom He died.
The Christian understands that he could never offer a sacrifice acceptable to God, and is eternally thankful for God’s Son who did!