When Abel's offering was accepted, God "had regard (shaah) for Abel and his offering" (Genesis 4:4). When Cain's was not: "for Cain and his offering he had no regard (shaah)." This divine gaze — given or withheld — is not arbitrary but reflects the condition of the heart behind the offering. Isaiah 17:7-8 contrasts looking to one's Maker (shaah) versus looking to human-made idols. The word invites the question: where are we looking?
Shaah means to look intently toward, to gaze with focus or expectation. It can indicate favorable regard (God looking with pleasure on an offering) or deliberate turning away (God not regarding the wicked). The direction of the gaze determines its theological significance.