وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَاتُهُمْ إِلاَّ أَنَّهُمْ كَفَرُواْ بِاللّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلاَةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَارِهُونَ
[9:54]
And nothing hinders their spendings being accepted from them, except that they disbelieve in Allah and in His Messenger and they do not come to prayer but while they are sluggish, and they do not spend but while they are unwilling.
The only reasons why their contributions are not accepted are: that they reject Allah and His Messenger; that they come to prayer without earnestness; and that they offer contributions unwillingly.
And naught preventeth that their contributions should be accepted from them save that they have disbelieved in Allah and in His messenger, and they come not to worship save as idlers, and pay not (their contribution) save reluctantly.