This seems to be a three part statement. Horav M. Swift, z.l., applies this pasuk to three types of Jews whose distorted sense of (Jewish) values preclude their proper observance of Torah and mitzvos. The first type is the Jew whose religious life centers around his period of mourning. His observance of Judaism is manifest through his expression of grief. In modern times, shiva has been diminished by the “enlightened Jew” from seven days to one night. Next, we find the Jew whose mixed sense of values distorts his perspective. He can no longer discern between “kodesh,” holy, and “tamei,” unclean. His total devotion to charitable causes knows no bound. Unfortunately, he substitutes his enthusiasm for rational deliberation. He gives indiscriminately to all, whether or not they are halachically worthy of receiving tzedakah. There is yet a third type of Jew whose entire Yidishkeit is concentrated upon the dead. The funeral, monument, and hiring of a kaddish reciter are the cornerstones of his Jewish theology.
These three Jews do not represent the average sinner. They are committing sins due to their lack of prudence and good sense. They want to be religious, and they even think of themselves as religious, but they do not know how and when to be religious. They give tzedakah, but they do not know to whom to give.
The individual who comes to the Bais Ha’mikdash responds to these three particular weaknesses; “I have not eaten from it during mourning.” My period of mourning was not my prime focus of religious observance. ‘I have not put it away while unclean.” I never gave of myself and my fortune indiscriminately to all causes alike. “And I did not give of it to the dead.” My sentiments towards Judaism have not focused upon death. As Horav Swift says, a Jew must be discriminate in spiritual endeavor. The cognitive ability and objective knowledge required for this discernment is truly a blessing. Not everything which appears to be good is truly good. Likewise, bad may not be so bad after all. The guidance and direction received from our gedolim, Torah leaders, is an invaluable source of illumination for our spiritual quest.