Surah At-Tawbah — Ayah 54 (9:54)
وَمَا مَنَعَهُمۡ أَن تُقۡبَلَ مِنۡهُمۡ نَفَقَٰتُهُمۡ إِلَّآ أَنَّهُمۡ كَفَرُواْ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأۡتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمۡ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمۡ كَٰرِهُونَ ٥٤
English translation (Saheeh International)
And what prevents their expenditures from being accepted from them but that they have disbelieved in Allāh and in His Messenger and that they come not to prayer except while they are lazy and that they do not spend except while they are unwilling.
Brief commentary
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.