9:54

وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ ٥٤

Saheeh International

And what prevents their expenditures from being accepted from them but that they have disbelieved in Allah and in His Messenger and that they come not to prayer except while they are lazy and that they do not spend except while they are unwilling.

Tafsir of "Ibn Kathir" (English)

وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَاتُهُمْAnd nothing prevents their contributions from being accepted from them,Allah mentions the reason behind not accepting their charity from them,إِلاَّ أَنَّهُمْ كَفَرُواْ بِاللّهِ وَبِرَسُولِهِexcept that they disbelieved in Allah and in His Messenger.and the deeds are accepted if they are preceded with faith,وَلَا يَأْتُونَ الصَّلَةَ إِلاَّ وَهُمْ كُسَالَىand that they came not to the Salah except in a lazy state.Therefore, they neither have good intention nor eagerness to perform the acts (of faith),وَلَا يُنفِقُونَ إِلاَّ وَهُمْ كَارِهُونَand that they offer not contributions but unwillingly.The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that;Allah does not stop giving rewards until you (believers) stop performing good deeds, and that Allah is Tayyib (Good and Pure) and only accepts what is Tayyib. This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa

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