Fools make a mock at sin. So the Vulgate (comp. Proverbs 10:23). Fools, wicked men, commit sin lightly and cheerfully, give specious names to grievous transgressions, pass over rebuke with a joke, encourage others in crime by their easy way of viewing it.
But in the original the verb is in the singular number, while the noun is plural, and the clause could be translated as in the Authorized Version only with the notion that the number of the verb is altered in order to individualize the application of the maxim ('Speaker's Commentary').
But there is no necessity for such a violent anomaly. The subject is doubtless the word rendered "sin" (asham) which means both "sin" and "sin offering." So we may render, "Sin mocks fools," i.e. deceives and disappoints them of the enjoyment which they expected.
Or better, as most in harmony with the following member, "The sin offering of fools mocks them" (Proverbs 15:8). Thus Aquila and Theodotion, ἄφρονας χλευάζει πλημμέλεια, where πλημμέλεια may signify "sin offering" (Ecclesiastes 7:1-29 :31).
It is vain for such to seek to win God's favour by ceremonial observances; offerings from them are useless expenditure of cost and trouble (Proverbs 21:27). The Son of Sirach has well expressed this truth: "He that sacrificeth of a thing unlawfully gotten, his offering is mockery ( μεμωκημένη), and the mockeries of unjust men are not well pleasing.
The Most High is not pleased with the offerings of the godless, neither is he propitiated for sin by the multitude of sacrifices" (Ec 31:18, 19). It is always the disposition of the heart that conditions the acceptableness of worship.
Among the righteous there is favour—the favour and good will of God, which are bestowed upon them because their heart is right. The word ratson might equally refer to the good will of man, which the righteous gain by their kindness to sinners and ready sympathy; but in that case the antithesis would be less marked.
Septuagint, "The houses of transgressors owe purification ( ὀφειλήσουσι καθαρισμόν); but the houses of the just are aceeptable." This is explained to signify that sinners refuse to offer the sacrifice which they need for their legal purification; but the righteous, while they have no necessity for a sin offering, are acceptable when they present their free will vows and thanksgivings.