فَلَا تُعْجِبْكَ أَمْوَٰلُهُمْ وَلَآ أَوْلَـٰدُهُمْ ۚ إِنَّمَا يُرِيدُ ٱللَّهُ لِيُعَذِّبَهُم بِهَا فِى ٱلْحَيَوٰةِ ٱلدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَـٰفِرُونَ
So let not their wealth or their children impress you. Allāh only intends to punish them through them in worldly life and that their souls should depart [at death] while they are disbelievers.
Dimensional Analysis
Context
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.
They swear by Allah that they are indeed of you; but they are not of you: yet they are afraid (to appear in their true colours).
Related Verses
واللهُ أعلمُ بالصَّواب