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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

(Muntakhab)

The reason for refusing to acknowledge their contributions is their unforgivable grave offence against Allah; an offence no amount of money can expiate. They deny Allah and His Messenger, they perform their act of worship with an attitude of mind dispirited and despondent and they spend in Allah's service with great disinclination and reluctance.