Zep 1:12-13 At that time I will search Jerusalem with lamps, and I will punish the men who are thickening upon their lees, those who say in their hearts, 'The LORD will not do good, nor will he do ill.'
Their goods shall be plundered, and their houses laid waste. Though they build houses, they shall not inhabit them; though they plant vineyards, they shall not drink wine from them."
Ps 73:12-24 Behold, these are the wicked; always at ease, they increase in riches.
All in vain have I kept my heart clean and washed my hands in innocence.
For all the day long I have been stricken, and chastened every morning. If I had said, "I will speak thus," I would have been untrue to the generation of thy children.
But when I thought how to understand this, it seemed to me a wearisome task, until I went into the sanctuary of God; then I perceived their end.
Truly thou dost set them in slippery places; thou dost make them fall to ruin.
How they are destroyed in a moment, swept away utterly by terrors!
They are like a dream when one awakes, on awaking you despise their phantoms.
When my soul was embittered, when I was pricked in heart,
I was stupid and ignorant, I was like a beast toward thee.
Nevertheless I am continually with thee; thou dost hold my right hand.
Thou dost guide me with thy counsel, and afterward thou wilt receive me to glory.
The
common notion about what taking His name in vain means today is saying
His name too often as a bad habit, groan, or interjection. It’s not
only about saying God’s name itself. Someone can speak of God
in a futile way, and doesn’t even have to utter His name. We can see
such example in Zephaniah’s prophecy. God dislikes when people see Him
in a false way, such as men from Jerusalem – who saw God as someone who
they couldn’t count on for their well-being directly. They said: 'The
LORD will not do good, nor will he do ill.' (Zep 1:12), which means
that one doesn’t expect anything from God – not good, nor evil. For
taking His name in vain also takes place, when people say that it’s
pointless to serve God; that He won’t give us anything anyway, etc.
However
God’s thoughts towards us are only of good and never of evil. God had
a good plan for a man even before the creation. It’s been in His nature
forever. Many people and also worldly Christians do not trust in God’s
goodness and they speak of God vainly. They might believe that God has
prepared eternal life for a man in Heaven, but at present here on
Earth, they get nothing and have to take care of themselves. These
people, who think falsely of God need to realize that this too will
have negative consequences. (Ex 20:7, Zep 1:13)
Everyone can
experience doubts about what’s going on around him. David himself, one
of Godly men of the Bible, has experienced it. He loved God and praised
Him under any circumstances, he never really doubted God’s goodness, he
turned to and confide his unsettled emotions to Him and then understood
and quickly turned from wicked thoughts. (Ps 73:12-24 ) There is
a solution for a person, who feels the way “Zephonaiah’s” men did –
David’s way – to open our heart to God, to recognize the truth and
change our wrong view of Him.
God has shown His people through Moses to use God’s name with awareness. (Ex 20:7) Disrespect of this commandment has its consequences. God says that He will not let taking His name in vain unpunished. Israelites didn’t even speak God’s name, they called Him Lord (Adonai) instead.

