“She has not listened.” The literal Hebrew is “she has not listened,” or “she has not heard,” the Hebrew word means “heard” or “listened.” In this case the people did not “listen to,” that is, “obey” God, “the Voice.” In this context, the word “listen” means “obey” and some English versions translate it that way (ASV; HCSB; NIV), but the literal word “listen” carries the meaning well too.
“the Voice.” That is, God’s voice. God had spoken directly to Israel in a loud voice when He gave the Ten Commandments (see commentary on Exod. 19:9), but since that time He had spoken through the prophets (Heb. 1:1).
“did not trust…did not approach.” These statements are pregnant with meaning because it is not that Israel did not trust or approach Yahweh with an offering because they had become atheists. They did not trust or approach Yahweh because they were trusting and worshiping other gods (2 Kings 21:1-9, 19-22). Josiah tried to reform Judah and bring them back to Yahweh (2 Kings 22-23; 2 Chron. 34-35), but the idolatry was too deeply established and as soon as he was killed in battle his sons and grandson returned to idolatry (2 Kings 23:31-32, 36-37; 2 Kings 24:8-9, 17-19).
“approach.” This is the term used in the Mosaic Law for approaching God with an offering. Leviticus says, “When any one of you approaches with an approach offering to Yahweh from the livestock, you may approach with your approach offering from the herd or from the flock. If his approach offering is a burnt offering from the herd, he is to approach with a male without blemish. He must approach to the entrance of the Tent of Meeting so that he may be accepted before Yahweh” (Lev. 1:2-3). The point Zephaniah was making was the people were not approaching God with offerings because they were worshiping other gods instead of Yahweh.