Charles Ellicott Commentary Zephaniah 1:12

"And it shall come to pass at that time, that I will search Jerusalem with lamps; and I will punish the men that are settled on their lees, that say in their heart, Jehovah will not do good, neither will he do evil." — Zephaniah 1:12 (ASV)

The men that are settled on their lees. —The figure is taken from wine which has become harsh from being allowed to stand too long on the lees. The persons intended are selfish sybarites, whose souls have stagnated in undisturbed prosperity, and whose inexperience of affliction has led them to deny the agency of God in the world: men like the rich fool in the parable of Luke 12:16-20.