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وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَاتُهُمْ إِلاَّ أَنَّهُمْ كَفَرُواْ بِٱللَّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ ٱلصَّلاَةَ إِلاَّ وَهُمْ كُسَالَىٰ وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَارِهُونَ
٥٤
-At-Tawbah ( التوبة )

Tafsir al-Jalalayn

And nothing prevents their expenditure from being accepted (read as yuqbala or tuqbala) from them, but that they (innahum is the subject of the verb, while an tuqbala, ‘being accepted’ constitutes the object) have disbelieved in God and His Messenger, and that they do not come to [perform] prayer save as idlers, sluggishly, and that they do not expend without their being reluctant, to expend, for they consider it a financial penalty.

Tafsir al-Jalalayn, trans. Feras Hamza
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