What God had specifically commanded for destruction (1 Samuel 15:3) had been spared. According to Saul, the decision to spare the animals was so that they could be given in sacrifice to the Lord (1 Samuel 15:15, 1 Samuel 15:21). Presumably they would not be sacrificed as burnt offerings (Leviticus 1:1–17) but rather as thanksgiving or fellowship offerings (Leviticus 6:11–21) since this would enable the men to also enjoy some of the meat. With this arrangement, the animals were given to the Lord and the men got to enjoy a hearty meal.
14 And Samuel said, “What then is this bleating of the sheep in my ears and the lowing of the oxen that I hear?”