Eliphaz's third speech is his harshest. Can a man be profitable to God? Is it for your piety that he reproves you? Isn't your wickedness great? Neither is there any end to your iniquities. Eliphaz has moved from gentle hints to direct accusation, because his theory requires that Job's great suffering match great sin.
He invents a list of crimes: For you have taken pledges from your brother for nothing, and stripped the naked of their clothing. You haven't given water to the weary to drink, and you have withheld bread from the hungry. You have sent widows away empty. Not one charge is supported. God Himself called Job blameless and upright (1:1, 1:8), and in chapter 29 Job recalls being eyes to the blind and feet to the lame. Eliphaz even claims Job says, What does God know?
Eliphaz closes with an appeal that sounds beautiful: Acquaint yourself with him now, and be at peace. Please receive instruction from his mouth, and lay up his words in your heart. The Almighty will be your treasure, and precious silver to you. You will make your prayer to him, and he will hear you. The words are true about God, but they are wrongly aimed. In 42:7 God says the friends did not speak of Him what is right, and in 42:8 Job prays for them.