وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ
Nothing prevents the acceptance of their spending except that they disbelieve in Allah and His Messenger, they do not come to prayer but lazily[50], and they do not spend but reluctantly.
What the hypocrites spend in charity will not be accepted from them due to three matters: their disbelief in Allah and His Messenger; their reluctance and lack of interest in praying; and not spending their wealth willingly, but only unwillingly – because they do not expect to get any benefit from their prayer, or from what they spend.