Surah At-Taubah (The Repentance), Verse 54

وَمَا مَنَعَهُمْ اَنْ تُقْبَلَ مِنْهُمْ نَفَقٰتُهُمْ اِلَّاۤ اَنَّهُمْ كَفَرُوْا بِاللّٰهِ وَبِرَسُوْلِهٖ وَلَا یَاْتُوْنَ الصَّلٰوةَ اِلَّا وَهُمْ كُسَالٰی وَلَا یُنْفِقُوْنَ اِلَّا وَهُمْ كٰرِهُوْنَ ۟

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.”

Quran 9:54 (Yusuf Ali Translation)