Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: Come to Beth-el, and transgress; at Gilgal multiply transgression. God gives them up to their self-willed idolatry, that they may see how unable their idols are to save them from their coming calamities. So Ezekiel 20:39.
Beth-el - (Amos 3:14), the place of the calf-worship and its altar.
Gilgal - (Hosea 4:15; Hosea 9:15; Hosea 12:11).
And bring your sacrifices every morning - as commanded in the law (Numbers 28:3-4). They imitated the letter, while violating by calf-worship the spirit of the Jerusalem temple-worship.
And your tithes after three years - every third year-literally, after three (years of) days (i:e., the fullest complement of days, or a year); "after three full years." Compare Leviticus 25:29; and "the days" for the years (Joel 1:2). So a month of days is used for a full month, wanting no day to complete it (margin, Genesis 29:14; Numbers 11:20-21, "a whole month," Hebrew, 'a month of days'). The Israelites here also kept to the letter of the law in bringing in the tithes of their increase every third year, "at the end of three years" (Deuteronomy 14:28; Deuteronomy 26:12).