The burnt offering was a sacrifice that emphasized devotion to God. The entire animal would be burnt on the altar with the fire and smoke rising to heaven being a pleasing aroma in the sight of the Lord (see Leviticus 1:1–17). The use of a blameless animal symbolized a life of complete devotion and this is what was pleasing in God’s sight.1 Though the intentions of the Israelites were honourable, they used two female cows where the law required male cows (Leviticus 1:3, Leviticus 1:5; Leviticus 22:18–19).2
14 The cart came into the field of Joshua of Beth-shemesh and stopped there. A great stone was there. And they split up the wood of the cart and offered the cows as a burnt offering to the LORD.