In Proverbs 5:8 The sacrifice of the wicked is an abomination to the LORD, But the prayer of the upright is His delight.
We found that external acts of worship, though according to biblical prescription, are repulsive to God when the heart of the worshiper is wicked.
We found this to be true in the very first mention in the Bible of Cain and Abel. Cain’s gift was unacceptable unto God. The worst thing of all was that he gave it knowing it was unacceptable. He wanted the easy way out. He gave earthly gifts rather than the offering God required. His gifts were earthly, not heavenly.
This is also why Churches should not accept criminal or ill-gotten money.