Charles Ellicott Commentary Amos 5:11

"Forasmuch therefore as ye trample upon the poor, and take exactions from him of wheat: ye have built houses of hewn stone, but ye shall not dwell in them; ye have planted pleasant vineyards, but ye shall not drink the wine thereof." — Amos 5:11 (ASV)

Burdens of wheat: That is, you take gifts of sifted grain as a contribution to your own luxury—gifts which the poor man was not obligated to offer and would only offer to gain your goodwill. Therefore, your pomp and luxury will be of no avail. Such is God’s judgment on indifference to the needs and sustenance of the poor.