The gift means nothing when the giver has not changed. A man can import the finest incense from the ends of the earth and still be rotten at the core, and the expense of the offering only sharpens the fraud. Ritual becomes a bribe, an attempt to buy off the highest with theatre while the heart stays crooked. Precisely this substitution is being refused.
You cannot purchase what is only paid for with your own transformation. The sacrifice that matters is the surrender of the thing you are clinging to, the resentment or the lie you keep in the dark. Sheba's perfume covers none of that. What heaven asks for is you, set straight.