وَمَا مَنَعَهُمْ أَ‍ن‍ْ تُ‍‍ق‍‍ْبَلَ مِنْهُمْ نَفَقَاتُهُمْ إِلاَّ أَ‍نّ‍‍َهُمْ كَفَرُوا‍ بِ‍‍ا‍للَّهِ وَبِرَسُولِهِ وَلاَ يَأْت‍‍ُ‍و‍نَ ا‍لصَّلاَةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُ‍‍ن‍فِق‍‍ُ‍و‍نَ إِلاَّ وَهُمْ كَا‍ر‍‍ِه‍‍ُ‍و‍نَ

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009.054 The only reasons why their contributions are not accepted are: that they reject God and His Apostle; that they come to prayer without earnestness; and that they offer contributions unwillingly.