“I will not accept them.” Sacrifices and offerings made to God by wicked people are detestable to God; He has no respect for them and will not accept them. Sacrifices and offerings were never designed to make a person with an evil heart acceptable in the sight of God. Proverbs 21:27 and 28:9 say that the sacrifices of a wicked person are an abomination to God. Similarly, God will not listen to the prayers of wicked and unrepentant people; they are an abomination to Him (Prov. 28:9). [For more information about the sacrifices of wicked people being of no value, see commentary on Amos 5:22].