These phrases mean essentially the same thing. The first is stated in negative form, and the second is stated in positive form. (See: [[rc://en/ta/man/translate/figs-parallelism]] and [[rc://en/ta/man/translate/figs-litotes]])
This is an exaggeration to express that other things are much more important to God. AT: "Sacrifices and other offerings are not the things that delight you most" (See: [[rc://en/ta/man/translate/figs-hyperbole]])
This is an exaggeration to show that these things were not the most important to God. AT: "animals burned on the altar and other offerings for our sins are not what you require most" (See: [[rc://en/ta/man/translate/figs-hyperbole]])