وَمَا مَنَعَهُمۡ أَن تُقۡبَلَ مِنۡهُمۡ نَفَقَٰتُهُمۡ إِلَّآ أَنَّهُمۡ كَفَرُواْ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأۡتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمۡ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمۡ كَٰرِهُونَ

Wa maa mana'ahum 'an tuqbala minhum nafaqaatuhum illaaa annahum kafaroo billaahi wa bi Rasoolihee wa laa ya'toonas Salaata illaa wa hum kusaalaa wa laa yunfiqoona illaa wa hum kaarihoon

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.

— At-Taubah (ٱلتَّوْبَة), 9:54