Albert Barnes Commentary Amos 4:4

"Come to Beth-el, and transgress; to Gilgal, [and] multiply transgression; and bring your sacrifices every morning, [and] your tithes every three days;" — Amos 4:4 (ASV)

Come to Beth-el and transgress — Having foretold their captivity, the prophet uses irony. But his irony is in telling them to go on doing what they were doing earnestly, what they were set on doing, and would not be deterred from. As Micaiah, in irony, until solemnly charged in the name of God, joined Ahab’s court-priests, telling him, Go to Ramoth-gilead (1 Kings 22:15), where he was to perish; or Elijah said to the priests of Baal, Cry aloud, for he is a god (1 Kings 18:27); or our Lord said, Fill you up then the measure of your fathers (Matthew 23:32); so Amos tells them to do all they did in their divided service of God, but informs them that to multiply all such service was to multiply transgression. Yet they were diligent in their own way.

Their offerings were daily, as at Jerusalem; the tithes of the third year for the poor were paid, as God had ordained (Deuteronomy 14:28; Deuteronomy 26:12). They were punctual in these parts of the ritual and thought much of their punctuality.

So well did they consider themselves to stand with God that there is no mention of sin offerings or trespass offerings. Their sacrifices were sacrifices of thanksgiving and free will offerings, as if out of an exuberance of devotion, such as David said that Zion would offer, when God had been favorable and gracious to her (Psalms 51:18–19).

These things they did; they proclaimed and published them, like the hypocrites whom our Lord reproves for sounding a trumpet before them (Matthew 6:2) when they gave alms, proclaiming these private offerings just as God commanded the solemn assemblies to be proclaimed. For so you love.

They did it because they liked it, and it cost them nothing for which they cared. It was more than most Christians will sacrifice—two-fifteenths of their yearly income, if they gave the yearly tithes, which were also to be shared with the poor.

But they would not sacrifice what God, above all, required: the fundamental breach of God’s law on which their kingdom rested, the sin which Jeroboam made Israel to sin. They did what they liked; they were pleased with it, and they had that pleasure for their only reward, as is true of all that is not done for God.