When it comes to korbonos we don’t say סתמא לשמה the machshava, thought matters as we see from pigul. Maybe according to the Rambam the goyim also sacrificed so it matters to do it לשם שמים. It says זבחי אלקים רוח נשברה the broken heart is what is being sacrificed. Currently when we have no korbonos, לב נשבר ונדכה אלקים לא תבזה Hashem does not forsake a broken and bend heart.
It says אדם כי יקריב מכם קרבן it should have said כי יקריב אדם מכם קרבן telling us to sacrifice ourselves with the korbon as Adam Harishon and Havel did. It says והבל הביא גם הוא explains the holy Alshich that he brought himself with the korbon.
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