Wherefore the Lord said; rather, moreover the Lord said. This people draw near me with their mouth. Samaria had been punished for open idolatry and flagrant neglect of Jehovah (2 Kings 17:7-17). Jerusalem had not gone these lengths.
She still, in profession, clung to the worship of Jehovah, and had even recently accepted a purification of religion at the hand of Hezekiah, who had "removed the high places," and cut down the groves, and broken in pieces the brazen serpent," because the people burnt incense to it (2 Kings 18:4).
But her religion was a mere lip-service, which God detested—it was outward, formal, hypocritical (comp. Isaiah 1:11-17). Jerusalem, therefore, no less than Samaria, deserved and would receive a severe chastisement.
But have removed their heart far from me. Here lies the gist of the charge. It was not that there was too much outward religion, but that there was no inward religion corresponding to it. Lip-service without inward religion is a mockery, though it is not always felt as such.
Their fear toward me is taught by the precept of men. Mr. Cheyne conjectures that ritual books had been already published by the authority of the priests, and that these were followed, on account of the human authority which had issued them, without any reference to the Law.
Thus ritual obedience became mere obedience to "the precept of men."