Isaiah 22 shares Isaiah’s oracle concerning the Valley of Vision. In it he relates the coming destruction of Jerusalem at the hands of the Babylonians. When the Judeans heard of the impending invasion, they made every earthly preparation — but neglected to seek God, as verses 8-11 describe.
But their emotional response to the calamity that awaited them was equally detestable in the eyes of God. He says in :12 “Therefore in that day the Lord GOD of hosts called you to weeping, to wailing, to shaving the head and to wearing sackcloth.” They should have mourned and wept and sought God. But notice what they did instead:
Verse 13 says: “Instead there is gaiety and gladness, killing of cattle and slaughtering of sheep, eating of meat and drinking of wine: ‘Let us eat and drink, for tomorrow we die.'” Rather than seeking God, they sought to spend their remaining time on seeking pleasure instead. The Lord did not take to this well. In :14 Isaiah says: “But the LORD of hosts revealed Himself to me, ‘surely this iniquity shall not be forgiven you until you die’, says the Lord GOD of hosts.”
Ecclesiastes 3:4 says “there is a time to mourn”. One of those times is when we are disciplined by God. If we will not turn to His reproof, but blithely continue in selfish pleasure-seeking, we ensure that God’s hand will continue to be against us. This is another reminder that God’s people are not to apathetically shrug their shoulders in the face of the evil of their days. The Lord wants His people to mourn their sins, and those of the world in which they live. It is big deal to Him. It matters how we respond.