Proverbs 21:27

If a wicked man gives a gift to God, that man is still wicked. He does not change his behaviour. He does not confess his evil deeds. He does not ask God to forgive him. This is more important than any gift. See Psalms 40:6-8 and Psalms 51:16-17.

This man is wicked and his reasons are wicked. Perhaps he wants other people to respect him. (Compare Matthew 6:2). Perhaps he thinks that he can deceive (lie to) God. Perhaps he thinks that God is like a man. A man might accept the wicked man’s gift (Proverbs 21:14). God will not accept it. God knows the wicked man’s heart. God knows the true reasons for his gift.