what prevents the acceptance of their contributions is nothing but the fact that they disbelieved in god and his messenger and that they do not approach the prayer except lazily and that they do not spend except grudgingly.
وما منعهم أن تقبل منهم نفقاتهم إلا أنهم كفروا بالله وبرسوله ولا يأتون الصلاة إلا وهم كسالى ولا ينفقون إلا وهم كارهون