وَمَا مَنَعَهُمۡ أَن تُقۡبَلَ مِنۡهُمۡ نَفَقَٰتُهُمۡ إِلَّآ أَنَّهُمۡ كَفَرُواْ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأۡتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمۡ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمۡ كَٰرِهُونَ
Wama manaAAahum an tuqbala minhum nafaqatuhum illa annahum kafaroo biAllahi wabirasoolihi wala yatoona alssalata illa wahum kusala wala yunfiqoona illa wahum karihoona
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.