Surah At-Tawbah 9:54

وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ

And what prevents their expenditures from being accepted from them but that they have disbelieved in Allāh 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.

Translation: Saheeh International

Tafsir

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 …

Excerpt from Tafsir al-Jalalayn, commentary on 9:54, via Quran.com. The reader has the full commentary and 9 more tafsirs.