lying and hypocritical people

The things that I cannot cope with or accept are lying and hypocritical people, particularly those who take advantage of their friends. I really feel sorry for them.

Just a couple corrections: Can not is not technically wrong, but it is better to combine can and not into cannot. It is "particularly" instead of "particular" because the word is describing an action and not a noun. The word "those" helps to clarify. I also removed "the" and "am." The phrase is "taking advantage of" without "the," and you don't need "am" because the verb is "feel." You could also say "I am really sorry for them," but you don't need both.