وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَٰرِهُونَ
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
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.

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Tafsir

79%62%60%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

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.

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About Quran 9:54