وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ
wamā manaʿahum an tuq'bala min'hum nafaqātuhum illā annahum kafarū bil-lahi wabirasūlihi walā yatūna l-ṣalata illā wahum kusālā walā yunfiqūna illā wahum kārihūna
The only thing that prevents what they give from being accepted is the fact that they defy God and His Messenger, perform the prayer only lazily, and give only grudgingly.
And nothing prevents their contributions from being accepted from them except that they disbelieved in Allâh and in His Messenger (Muhammad صلى الله عليه وسلم), and that they came not to As-Salât (the prayer) except in a lazy state, and that they offer not contributions but unwillingly.