At-Tawba • EN-TAFSIR-IBN-ABBAS
﴿ وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَٰرِهُونَ ﴾
“For, only this prevents their spending from being accepted from them: they are bent on refusing to acknowledge God and His Apostle, and never pray without reluctance, and never spend [on righteous causes] without resentment.”
(And naught preventeth that their contributions should be accepted from them save that they have disbelieved in Allah and in His messenger) in secret, (and they come not to worship) to the prayer (save as idlers) lax, (and pay not) anything in the way of Allah (save reluctantly) save when they are forced to.