e have no reason to believe that Eliphaz had any legitimate basis for his specific accusations against Job (other than his own anthropology and theology which caused him deduce and assume from Job's suffering Job just HAD to therefore be guilty). Regardless of that, Eliphaz aimed some very unambiguous charges against his ailing friend.
Along with indicting him with prayerlessness and general rebellion against God (Job 22:23 & 27), Eliphaz explicitly pointed a finger at Job and declared that he was guilty of taking people's money and clothing (Job 22:6). He accused Job of refusing to give sustenance to the hungry and thirsty (Job 22:7). And, he said that Job had paid no attention to the needs of widows or orphans (Job 22:9). Of course, he offers no evidence or proof for his claims, they were baseless shots aimed randomly into the darkness.
In addition to directly contradicting what Job had just said (in chapter 21) about the prosperity of wicked men (Job 22:15-16), Eliphaz went on to contradict himself too in a way (Job 22:17-18) and then to boast a bit about his own status in life (Job 22:19-20). He obviously thought rather highly of himself.
Eliphaz’s words appear to be an attempt to elevate of God's position, character and abilities, but how does that fit with what he is trying to tell Job. In Job 22:3, 12- 14 he seems to speak respectfully of the great infiniteness and transcendence of the Almighty. Yet, what is his purpose in that? Especially considering his words that lead us in the opposite direction in Job 22:21-30. Thankfully, in Job 23 we will again be able to read the humble cries of God's faithful servant Job.