Isaiah 43:22

For there was no mention at all of such things required from you in the laws of the new covenant that I established through my servant whom I chose. But you did not offer these things to me. If it had been necessary to say such things, you still probably would have done something contrary. "In your sins is your preference" or as the other interpreters put it, "in your sins and in your unrighteous acts you called on me."

In the section we examined and read previously, he delivered a prophecy of the covenant in Christ and the graces bestowed by him, for he said that he would "make a way in the desert and rivers in the dry land," and because of this he would be blessed by "all the wild animals of the field." The praise-giving is to be understood as a spiritual sacrifice and fruit of the new covenant in Christ. In the present passage, however, he tries to assure Israel that they had been redeemed from Egypt, rescued from the slavery that they endured there and freed from such intolerable labors, not so that they would offer him calves and thus secure access to him through blood and smoke—for such things are repugnant to God, and shadow rather than reality.That is why he says: "I have not called you now, O Jacob." The word "now" ought to be understood to mean, "Not when you were offering sacrifices," that is, "I have not called you when you were sacrificing oxen and slaughtered sheep, so that you should not think that you had been redeemed as a reward for the offerings." Rather, it was when you were still in sin and guilty of defilement, for you had worshiped the gods of the Egyptians, that I deemed you worthy of mercy and love. So the gift is one of gentleness, and the fruit of loving-kindness is mercy, and the redemption came from love. The sheep of your burnt offering are nothing to me, he says, nor did you glorify me with your sacrifices. After all, how can that which is wholly unacceptable and offered in vain contribute to my glory? You did not serve me with your sacrifices. The one who pursues any good deed, he says, who achieves the character that leads to virtue, who bends his neck in submission to my decrees, who puts the teachings of the prophets into practice, could be said to serve the God who is over all. […]

But you have not called upon me. Here he excludes the merits of the Jews for attaining such benefits. And concerning this, he does three things: first, he excludes their merit; second, he gives a place for a response: put me in remembrance (Isa 43:26); …

God's goodness takes occasion from man's badness to appear so much the more illustrious. Where sin abounded, grace did much more abound ( Rom. v. 20 ), and mercy rejoices against judgment, as having prevailed and carried the day, Jam. ii.

For, (1.) They had cast off prayer: Thou hast not called upon me, O Jacob! Jacob was a man famous for prayer ( Hosea xii. 4 ); his seed bore his name, but did not tread in his steps, and therefore are justly upbraided with it.