Proverbs 14:9

9 The sacrificial offering of fools mocketh; But between upright men there is good understanding We may not give to the Hiph. הליץ any meaning which it nowhere has, as, to excuse (Kimchi), or to come to an agreement by mediation (Schultens). So we may not make אוילים the subject (Targ., Symmachus, Jerome, Luther, "fools make sport with sin"), for one is persuaded that אוילים is equivalent to כל אחר מן האוילים (Immanuel, Meri, and others), which would be more admissible if we had מליץ (vid., Pro 3:35), or if יליץ did not immediately follow (vid., Pro 28:1). Aquila and Theodotion rightly interpret the relation of the component parts of the sentence: ἄφρονας χλευάζει πλημμέλια; and this translation of אשׁם also is correct is we take πλημμέλεια in the sense of a θυσία περὶ πλημμελείας (Sir. 7:31), in which the Judaeo-Hellenic actually uses it (vid., Schleusner's Lex.). The idea of sacrificial offering is that of expiation: it is a penitential work, it falls under the prevailing point of view of an ecclesiastical punishment, a satisfactio in a church-disciplinary sense; the forgiveness of sins is conditioned by this, (1) that the sinner either abundantly makes good by restitution the injury inflicted on another, or in some other way bears temporal punishment for it, and (2) that he willingly presents the sacrifices of rams or of sheep, the value of which the priest has to determine in its relation to the offence (by a tax-scale from 2 shekels upwards). The Tor gives accurately the offences which are thus to be atoned for. Here, with reference to 9b, there particularly comes into view the offence against property (Lev. 5:20ff.) and against female honour (Lev 19:20-22). Fools fall from one offence into another, which they have to atone for by the presentation of sacrif…

See here, 1. How wicked people are hardened in their wickedness: they make a mock at sin. They make a laughing matter of the sins of others, making themselves and their companions merry with that for which they should mourn, and they make a light matter of their own sins, both when they are tempted to sin and when they have committed it; they call evil good and good evil (Isa 5:20), turn it off with a jest, rush into sin (Jer 8:6) and say they shall have peace though they go on. They care not what mischief they do by their sins, and laugh at those that tell them of it. They are advocates for sin, and are ingenious at framing excuses for it. Fools make a mock at the sin-offering (so some); those that make light of sin make light of Christ. Those are fools that make light of sin, for they make light of that which God complains of (Amo 2:13), which lay heavily upon Christ, and which they themselves will have other thoughts of shortly. 2. How good people are encouraged in their goodness: Among the righteous there is favour; if they in any thing offend, they presently repent and obtain the favour of God. They have a goodwill one to another; and among them, in their societies, there is mutual charity and compassion in cases of offences, and no mocking.

14:9 The godly acknowledge their mistakes and sins, leading to change and reconciliation. Fools defend themselves by making fun of guilt.