When I first read this passage I thought to myself, "Why would the wicked even want to sacrifice?" Then as I meditated on the passage and read through John Gill's commentary on it I began to see the reasons why this would happen. This will be a very eye-opening proverb if you had the same question as I did - because at the core of the wicked man's sacrifice is his own self-deception in regard to God and the true purpose of religion and religious observances.
The sacrifice of the wicked is an abomination to God becasue the wicked think they can do an end run around God's law by offering it. They walk through religious actions thinking that it pacifies God - yet allows them to continue to walk in a way that ignores His glory and disobeys His law. One of the ways that this was done in the former (and in some places it continues to this day) days of the church was through the practice of confession and penance. The religious person would go to a priest and confess their sins to him. Then the priest would give them some kind of religious punishment - to recite some religious writing or saying so many times. This would be their penance - or payment for their sinful actions. The religious person would then recite the required things - pay the required price - do the required works - and then go on their way. The problem was that often the religious person had no intention of stopping the actions they confessed as sin - they were just paying up to the point of the past week - so that they could soothe their guilty conscience before going out to another week of sinful choices and behaviors.
Two problems exist with this view. First, is there is no REpentance going on in their life. God requires repentance for His people. They are to come sorrowing for their sins - but also with a desire to turn from them and do them no more. The second problem is even greater - becasue no amount of human effort will ever pay for sin. Only the blood of Jesus can do that. Even having repentance won't work - without faith in Jesus Christ and what He did to pay for our sins by the blood He shed on the cross. We do not need some kind of continuous religious rite to come to God at the start of each week - we need the full on gospel! We need to turn from sin in repentance and turn to Jesus Christ as the ONLY way that our sin can be forgiven. Then we go away from our time with God with a new heart and a new spirit - one that is not going back to its old ways like a dog to its vomit, but rather one that embraces God's ways - as they are now written on his heart. This new man in Christ is different - and walks in the power of God and the regeneration of God to change and walk in godly paths.
The second half of this passage goes even further in what the first half says. The sacrifice of the wicked is an abomination to God. But there is even a greater wickedness, which is when they bring it with an evil intent as well. What this speaks of is the deceived one who brings his sacrifice - but does so thinking he is deceiving even God - and can trick God into doing evil for him because of it. We have a biblical example of this very thing in the Old Testament.
In the book of Numbers we run into two characters that baffle many of us. The first is a man called Balaam, who was a seer - a sooth-sayer of sorts. There was also a king named Balak who desired to hire Balaam to get God to curse Israel so that he could defeat them in battle and keep them from taking his kingdom from him. Balak sent important people to Balaam - and eventually got him to come to him. Balaam was a wicked man who thought God's Ok to go (after God said He would NOT curse Israel) was also an OK to make a lot of money from Balak by using a sacrifice to God to get God to do evil to His people. After a rebuke from a donkey who acted to save his life - Balaam listened to God a little closer - and was warned to only say what God said - or what God put into Balaam's mouth to speak. Three times Balaam offered the sacrifice of the wicked to God - hoping against hope that he would be able to do what Balak wanted - and make a fortune in the process. Three times the sacrifice of the wicked - offered with evil intent - was turned against Balak and Balaam in order to bless Israel. In the end, Balaam tried to destroy Israel with his wicked counsel - by getting the women in Balak's kingdom to go and commit adultery and fornication with the men of Israel. Fortunately the godly son of Aaron, Phinehas, brought God's judgment to an ungodly Israeli man who was about to have an adulterous relationship with one of the daughters of Moab - and delivered Israel from their insanity.
There are still those like Balaam and Balak who think that they can pay God off to do what they want Him to do. They will try every kind of religious game and exercise possible to do this. But the end will always be the same - that God - who hates their sacrifices - will not be bought off or deceived to do things after their will. He will instead look at their offerings as abominations - and will curse rather than bless them. The fact is this - God is ultimate and supreme - He is sovereign and the One Whose will will be done. It is wisdom to shun the sacrifices of the wicked - to shun the idea that we can pay God off by some religious offering. The wisdom of God is this - to come to God as He has designated. We are to come through the gospel of Jesus Christ. We come not to get our own way - but rather to be transformed by an intimate relationship with God and do His will for His glory.