54وَما مَنَعَهُم أَن تُقبَلَ مِنهُم نَفَقاتُهُم إِلّا أَنَّهُم كَفَروا بِاللَّهِ وَبِرَسولِهِ وَلا يَأتونَ الصَّلاةَ إِلّا وَهُم كُسالىٰ وَلا يُنفِقونَ إِلّا وَهُم كارِهونَBijan MoeinianThe reason for which their offerings will not be accepted is because of their attitudes: They have not truly believed in God and His prophet, they participate in daily prayers reluctantly and they participated in charities out of hypocrisy.