وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ
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.
Dimensional Analysis
Context
Say: "Spend (for the cause) willingly or unwillingly: not from you will it be accepted: for ye are indeed a people rebellious and wicked."
The only reasons why their contributions are not accepted are: that they reject Allah and His Messenger; that they come to prayer without earnestness; and that they offer contributions unwillingly.
Let not their wealth nor their (following in) sons dazzle thee: in reality Allah's plan is to punish them with these things in this life, and that their souls may perish in their (very) denial of Allah.
Related Verses
واللهُ أعلمُ بالصَّواب