nothing prevents their offerings from being accepted except that they do not believe in allah and his messenger. they do not come to the prayer except lazily and spend grudgingly.
وما منعهم أن تقبل منهم نفقاتهم إلا أنهم كفروا بالله وبرسوله ولا يأتون الصلاة إلا وهم كسالى ولا ينفقون إلا وهم كارهون