There have been times and places where the tithe and certain offerings were treated like a tax and not a response of gratitude. In those cases they would come and get it if you did not send it in. To God those kind of “gifts” are empty. There is another kind of giving that I think God would consider an abomination and that is spoken of here. Empty ritual has no relationship to righteousness. Take this woman as an example.
She is at best a prostitute and even worse, an adulteress. Notice that adultery is one of the Big Ten and prostitution isn’t. In spite of that obvious evil in her life she went to worship and went through the expected ritual. It meant nothing. That is one reason I don’t automatically assume someone is living an upright life if they are up front in church. God will not be mocked. Consider the words of God Himself:
(Malachi 1:10 NAS77) "Oh that there were one among you who would shut the gates, that you might not uselessly kindle fire on My altar! I am not pleased with you," says the LORD of hosts, "nor will I accept an offering from you.So? Watch lives not public performance. In the same way we need to make sure that our lives are consistent with what God wants others to see.