The Holy Quran 9:54 — Surah At-Tawbah

Arabic text

وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ

Translation

The only thing that prevents their spending (acts of charity) from being accepted is that they disbelieve in Allaah and His Rasool ﷺ, that they perform their salaah lazily and spend only reluctantly in charity (regarding the charity to be a tax, which is a sign of kufr).

Tafsir (excerpt) — Tafsir Usmani

the real reason for the non-acceptance is their disbelief. As we have already indicated on several occasions, every deed of a disbeliever is dead and lifeless. As for coming to prayer half-heartedly or spending grudgingly, all these are outward signs of disbelief.

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