Jamieson, Fausset and Brown on Ezekiel 12:27

27. Not a mere repetition of the scoff (Eze 12:22); there the scoffers asserted that the evil was so often threatened and postponed, it must have no reality; here formalists do not go so far as to deny that a day of evil is coming, but assert it is still far off (Am 6:3). The transition is easy from this carnal security to the gross infidelity of the former class.