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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

Syed V. Ahamed

And the (only) reasons why their offerings (and contributions) are not accepted are: That they reject Allah and His Messenger (Muhammad); That they come to prayer in laziness; And that they make (their) offerings unwillingly.