“He who kills an ox is like he who kills a man.” The context picks up with the prideful people who thought they could do enough in their own ability to go through the motions of sacrifices and offerings to be righteous in God’s sight. It is always a pure heart and trust in God that makes what we do acceptable to God. [For more information about the sacrifices of wicked people being of no value, see commentary on Amos 5:22].