Charles Ellicott Commentary Proverbs 14:9

"A trespass-offering mocketh fools; But among the upright there is good will." — Proverbs 14:9 (ASV)

Fools make a mock at sin.— Rather, perhaps, sin mocks fools (they miss the gratification they expected from it); or, the sin-offering mocks them. God does not accept it, and so they have the trouble and cost of offering it for nothing; but among the upright there is favour. God is well pleased with them.