On Sacrifice: Pleasing Odor or Pleasing Order?

R. Abraham J. Heschel, Heavenly Torah: As Refracted Through the Generations, 83
The schools of Rabbi Ishmael and Rabbi Akiva centered their debate on the question, Were the sacrifices instituted to satisfy the needs of the people or God's needs? In the school of Rabbi Ishmael, the phrase "a pleasing odor to the Lord" is meant to be understood in a spiritual sense. It means that God was pleased with the fulfillment of His commandment to offer the sacrifice to Him, as we find in the Midrash, "I have great satisfaction that they performed My will as I instructed them" (Sifre Shelah 107).
In the school of Rabbi Akiva, "as a pleasing odor" was taken literally. We learn that from the fats of the animals there emerged a fire of please odor that gave satisfaction to the Holy and Blessed One (Sifre Zuta, p.324). In this spirit, the Mekhilta of Rabbi Simeon ben Yohai proclaims the superiority of the true God to to the idols: "'Their idols...have noses but cannot smell' (Psalm 115:4-6). But the One Who by His word created all, is not so! Rather, 'The Lord smelled the pleasing odor...' (Genesis 8:21)" (Mekhilta de'Rabbi Simeon ben Yohai, p. 92).
Both schools had to contend with the principle that "there is no eating or drinking with respect to God." The Psalmist asked rhetorically, "Do I eat the flesh of bulls, or drink the blood of goats?" (Psalm 50:13). So the question stood: "Why [asks God] do I tell you to bring sacrifices to Me?" The school of Rabbi Ishmael answered, "Only in order to do God's will, as it says, 'Sacrifice so that it may be accepted on your behalf' (Leviticus 19:5)" (Sifre Pinehas 143; Talmud Bavli Menahot 110a). But there was also an Akivan response to the question: "God said, 'The only thing I want from your sacrifices is the odor, and it will be to Me as if I had food and drink,' as we read in the Torah, 'My food which is presented unto Me for offerings made by fire of a sweet savor unto Me, shall you observe' (Numbers 28:2)" (Tanhuma Tetzaveh 14; Pirkei De Rav Kahana 59a, 60a). From this view, the sacrifices were commanded to satisfy God's need.

R. Abraham J. Heschel, Ibid. p. 86.
Rabbi Ishmael's view is reflected in an exposition preserved in a later source. It is told that God did not want them to erect a Tabernacle to Him in the first place, and He did not issue the command to build it until the people Israel entreated Him to do so. "Why did they want the entire ritual of the Tabernacle?" The people said to the Holy and Blessed One: "Master of the universe, the sovereigns of all the nations have a tent, a table, a menorah, incense offerings. Every king has needs for those rituals in his kingdom. You are our Sovereign, our Redeemer, our Savior -- should Yo not have all these rituals of kingship so that all the nations of the world will know that You are our Sovereign?" The Holy and Blessed One replied: "They who are flesh and blood need all this, but I do not need it. I have no need for food or drink and I do not require any light. My servants can testify to that; the sun and moon which illumine the whole earth--they get their light from Me." However, the people continued to entreat Him, so God finally said to them, "My children, if you feel this way, then do as you please, but you must do it only in accordance with My instructions. Build Me a house, as it is written, and they shall make Me a sanctuary (Exodus 25:8) --also a menorah, a table, and an altar on which to offer incense" (Midrash Aggadah, Terumah, p.170).
Rabbi Akiva's view is reflected in the following exposition: The verse reads, "I have likened you, my darling, to a mare in Pharaoh's chariots" (Song of Songs 1:9). The term "my darling"(ra'yati) is derived from the root ra'o, to feed. God compares Israel to one who feeds Me. Israel will feed Me daily with two sacrifices, as we read, "You shall offer one lamb in the morning and one in the evening (Exodus 29:39)" (Song of Songs Rabbah 1:9).