“When they fast, I will not hear their cry.” In this context, the people’s fasting was to appeal to God for help, and their fasting would be accompanied by prayers and cries for help, but the sin is entrenched and their fast is insincere, and God will not listen to their cries.
“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.]