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Sura 9
Aya 54
54
وَما مَنَعَهُم أَن تُقبَلَ مِنهُم نَفَقاتُهُم إِلّا أَنَّهُم كَفَروا بِاللَّهِ وَبِرَسولِهِ وَلا يَأتونَ الصَّلاةَ إِلّا وَهُم كُسالىٰ وَلا يُنفِقونَ إِلّا وَهُم كارِهونَ

N. J. Dawood

Their offerings shall not be accepted from them because they have denied God and His Apostle. They pray half-heartedly and begrudge their contributions.