Surah Tawbah ayat 54 Tafsir Quran 9:54

﴿وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَاتُهُمْ إِلَّا أَنَّهُمْ كَفَرُوا بِاللَّهِ وَبِرَسُولِهِ وَلَا يَأْتُونَ الصَّلَاةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَارِهُونَ﴾
[ التوبة: 54]

9:54 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.

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.

The reason for refusing to acknowledge their contributions is their unforgivable grave offence against Allah; an offence no amount of money can expiate. They deny Allah and His Messenger, they perform their act of worship with an attitude of mind dispirited and despondent and they spend in Allahs service with great disinclination and reluctance

قُلْ ( Say ), O Muhammad to them, هَلْ تَرَبَّصُونَ بِنَآ ( Do you wait for us ), anything, إِلاَ إِحْدَى الْحُسْنَيَيْنِ ( except one of the two best things ), martyrdom or victory over you, according to the meaning given by Ibn `Abbas, Mujahid, Qatadah, and others. وَنَحْنُ نَتَرَبَّصُ بِكُمْ ( while we await for you ), that this will touch you, أَن يُصِيبَكُمُ اللَّهُ بِعَذَابٍ مِّنْ عِندِهِ أَوْ بِأَيْدِينَا ( either that Allah will afflict you with a punishment from Himself or at our hands ), either capture or killing, فَتَرَبَّصُواْ إِنَّا مَعَكُمْ مُّتَرَبِّصُونَ ( So wait, we too are waiting with you. ) Allah said next, قُلْ أَنفِقُواْ طَوْعاً أَوْ كَرْهاً ( Say: Spend willingly or unwillingly ), for whatever you spend either way, لَّن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْماً فَـسِقِينَ ( it will not be accepted from you.
Verily, you are ever a people who are rebellious. ) Allah mentions the reason behind not accepting their charity from them, إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ ( except that they disbelieved in Allah and in His Messenger.
) and the deeds are accepted if they are preceded with faith, وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى ( and that they came not to the Salah except in a lazy state. ) Therefore, they neither have good intention nor eagerness to perform the acts of faith, وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـتُهُمْ إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَـرِهُونَ ( And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger, and that they came not to the Salah (the prayer ) except in a lazy state, and that they offer not contributions but unwillingly.) The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that Allah does not stop giving rewards until you ( believers ) stop performing good deeds, and that Allah is Tayyib Good and Pure and only accepts what is Tayyib.
This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa.

قُلْ ( Say ), O Muhammad to them, هَلْ تَرَبَّصُونَ بِنَآ ( Do you wait for us ), anything, إِلاَ إِحْدَى الْحُسْنَيَيْنِ ( except one of the two best things ), martyrdom or victory over you, according to the meaning given by Ibn `Abbas, Mujahid, Qatadah, and others. وَنَحْنُ نَتَرَبَّصُ بِكُمْ ( while we await for you ), that this will touch you, أَن يُصِيبَكُمُ اللَّهُ بِعَذَابٍ مِّنْ عِندِهِ أَوْ بِأَيْدِينَا ( either that Allah will afflict you with a punishment from Himself or at our hands ), either capture or killing, فَتَرَبَّصُواْ إِنَّا مَعَكُمْ مُّتَرَبِّصُونَ ( So wait, we too are waiting with you. ) Allah said next, قُلْ أَنفِقُواْ طَوْعاً أَوْ كَرْهاً ( Say: Spend willingly or unwillingly ), for whatever you spend either way, لَّن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْماً فَـسِقِينَ ( it will not be accepted from you.
Verily, you are ever a people who are rebellious. ) Allah mentions the reason behind not accepting their charity from them, إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ ( except that they disbelieved in Allah and in His Messenger.
) and the deeds are accepted if they are preceded with faith, وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى ( and that they came not to the Salah except in a lazy state. ) Therefore, they neither have good intention nor eagerness to perform the acts of faith, وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـتُهُمْ إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَـرِهُونَ ( And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger, and that they came not to the Salah (the prayer ) except in a lazy state, and that they offer not contributions but unwillingly.) The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that Allah does not stop giving rewards until you ( believers ) stop performing good deeds, and that Allah is Tayyib Good and Pure and only accepts what is Tayyib.
This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa.

( And naught preventeth that their contributions should be accepted from them save that they have disbelieved in Allah and in His messenger ) in secret, ( and they come not to worship ) to the prayer ( save as idlers ) lax, ( and pay not ) anything in the way of Allah ( save reluctantly ) save when they are forced to.

And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger (Muhammad SAW); and that they came not to As-Salat (the prayer) except in a lazy state; and that they offer not contributions but unwillingly.

Page 195 English transliteration