The only reason their contributions are not accepted is that they have denied God and His Messenger, they come to the prayer half heartedly, and they offer contributions unwillingly.
و چيزى آنان را از پذيرفته‌شدن انفاقشان باز نداشت مگر اينكه به خدا و به پيامبر او كافر شدند و نماز نمى‌گزارند مگر با حال سستى و كاهلى و انفاق نمى‌كنند مگر به ناخواه و دشوارى.