12 At that time the Lord, the Lord of Heaven's Armies, called you to weep and mourn. He told you to shave your heads in sorrow for your sins and to wear clothes of burlap to show your remorse. 13 But instead, you dance and play; you slaughter cattle and kill sheep. You feast on meat and drink wine. You say, "Let's feast and drink, for tomorrow we die!" 14 The Lord of Heaven's Armies has revealed this to me: "Till the day you die, you will never be forgiven for this sin." That is the judgment of the Lord, the Lord of Heaven's Armies.
Matthew Henry's Commentary on Isaiah 22:12-14
Commentary on Isaiah 22:8-14
(Read Isaiah 22:8-14)
The weakness of Judah now appeared more than ever. Now also they discovered their carnal confidence and their carnal security. They looked to the fortifications. They made sure of water for the city. But they were regardless of God in all these preparations. They did not care for his glory in what they did. They did not depend upon him for a blessing on their endeavours. For every creature is to us what God makes it to be; and we must bless him for it, and use it for him. There was great contempt of God's wrath and justice, in contending with them. God's design was to humble them, and bring them to repentance. They walked contrary to this. Actual disbelief of another life after this, is at the bottom of the carnal security and brutish sensuality, which are the sin, the shame, and ruin of so great a part of mankind. God was displeased at this. It is a sin against the remedy, and it is not likely they should ever repent of it. Whether this unbelief works by presumption or despair, it produces the same contempt of God, and is a token that a man will perish wilfully.