Moroni 7:8

For behold, if a man being evil, giveth a gift, he doeth it grudgingly; wherefore it is counted unto him the same as if he had retained the gift; wherefore he is counted evil before God.

If an evil person gives a gift, he gives it in a bad way. So it’s the same as if he kept the gift. God sees him as evil.

When an evil person gives a gift, they give it grudgingly. In God’s eyes, it’s as if they kept the gift for themselves. He sees them as evil.