وَمَا مَنَعَهُمْ اَنْ تُقْبَلَ مِنْهُمْ نَفَقٰتُهُمْ اِلَّآ اَنَّهُمْ كَفَرُوْا بِاللّٰهِ وَبِرَسُوْلِهٖ وَلَا يَأْتُوْنَ الصَّلٰوةَ اِلَّا وَهُمْ كُسَالٰى وَلَا يُنْفِقُوْنَ اِلَّا وَهُمْ كٰرِهُوْنَ ( التوبة: ٥٤ )
Wa maa mana'ahum an tuqbala minhum nafaqaatuhum illaaa annnahum kafaroo billaahi wa bi Rasoolihee wa laa yaatoonas Salaata illaa wa hum kusaalaa wa laa yunfiqoona illaa wa hum kaarihoon (at-Tawbah 9:54)
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. (At-Tawbah  : 54)
1 Mufti Taqi Usmani
Nothing has prevented their spending from being accepted from them but that they have disbelieved in Allah and in His Messenger, and they do not come to the Salāh but lazily, and do not spend but without volition.