Ayah

Word by Word
مَا
(It) is not
كَانَ
(It) is not
لِلۡمُشۡرِكِينَ
for the polytheists
أَن
that
يَعۡمُرُواْ
they maintain
مَسَٰجِدَ
(the) masajid of Allah
ٱللَّهِ
(the) masajid of Allah
شَٰهِدِينَ
(while) witnessing
عَلَىٰٓ
against
أَنفُسِهِم
themselves
بِٱلۡكُفۡرِۚ
[with] disbelief
أُوْلَٰٓئِكَ
(For) those
حَبِطَتۡ
worthless
أَعۡمَٰلُهُمۡ
(are) their deeds
وَفِي
and in
ٱلنَّارِ
the Fire
هُمۡ
they
خَٰلِدُونَ
(will) abide forever
مَا
(It) is not
كَانَ
(It) is not
لِلۡمُشۡرِكِينَ
for the polytheists
أَن
that
يَعۡمُرُواْ
they maintain
مَسَٰجِدَ
(the) masajid of Allah
ٱللَّهِ
(the) masajid of Allah
شَٰهِدِينَ
(while) witnessing
عَلَىٰٓ
against
أَنفُسِهِم
themselves
بِٱلۡكُفۡرِۚ
[with] disbelief
أُوْلَٰٓئِكَ
(For) those
حَبِطَتۡ
worthless
أَعۡمَٰلُهُمۡ
(are) their deeds
وَفِي
and in
ٱلنَّارِ
the Fire
هُمۡ
they
خَٰلِدُونَ
(will) abide forever
Translation

It is not for such as join gods with Allah, to visit or maintain the mosques of Allah while they witness against their own souls to infidelity. The works of such bear no fruit: In Fire shall they dwell.
Tafsir

It is not for the idolaters to attend God's places of worship (masaajid, is also read in the singular, masjid), entering them or sitting in them, bearing witness, against themselves, to unbelief; those, their works have failed, [their works] are invalid, and in the Hellfire they shall abide.
"It is not for Idolators to maintain the Masjids of Allah
Allah says;
مَا كَانَ لِلۡمُشۡرِكِينَ أَن يَعۡمُرُواۡ مَسَاجِدَ الله شَاهِدِينَ عَلَى أَنفُسِهِمۡ بِالۡكُفۡرِ
It is not for the Mushrikin, to maintain the Masjids of Allah, while they witness against themselves of disbelief.
Allah says that it is not fitting that those who associate others with Allah in worship should maintain the Masjids of Allah that were built in His Name alone without partners.
Those who read the Ayah, ""Masjid Allah"", said that;
it refers to Al-Masjid Al-Haram, the most honored Masjid on the earth, which was built, from the first day, for the purpose of worshipping Allah alone without partners. It was built by Khalil Ar-Rahman (the Prophet Ibrahim) peace be upon him.
The idolators do this while they themselves testify to their disbelief with their statements and actions.
As-Suddi said,
""If you ask a Christian, `What is your religion', He will tell you he is a Christian. If you ask a Jew about his religion, he will say he is a Jew, and the same for a Sabi' and a Mushrik!""'
أُوۡلَيِكَ حَبِطَتۡ أَعۡمَالُهُمۡ
The works of such are in vain,
because of their Shirk,
وَفِي النَّارِ هُمۡ خَالِدُونَ
and in Fire shall they abide.
Allah said in another Ayah,
وَمَا لَهُمۡ أَلاَّ يُعَذِّبَهُمُ اللَّهُ وَهُمۡ يَصُدُّونَ عَنِ الۡمَسۡجِدِ الۡحَرَامِ وَمَا كَانُواۡ أَوۡلِيَأءَهُ إِنۡ أَوۡلِيَأوُهُ إِلاَّ الۡمُتَّقُونَ وَلَـكِنَّ أَكۡثَرَهُمۡ لَا يَعۡلَمُونَ
And why should not Allah punish them while they hinder (men) from Al-Masjid Al-Haram, and they are not its guardians! None can be its guardians except those with Taqwa, but most of them know not. (8:34)
Believers are the True Maintainers of the Masjids
Allah said
إِنَّمَا يَعۡمُرُ مَسَاجِدَ اللّهِ مَنۡ امَنَ بِاللّهِ وَالۡيَوۡمِ الاخِرِ
The Masjids of Allah shall be maintained only by those who believe in Allah and the Last Day.
Therefore, Allah testifies to the faith of those who maintain the Masjids.
Abdur-Razzaq narrated that `Amr bin Maymun Al-Awdi said,
""I met the Companions of the Prophet and they were saying, `The Masjids are the Houses of Allah on the earth. It is a promise from Allah that He is generous to those who visit Him in the Masjids.""
Allah said next,
وَأَقَامَ الصَّلَةَ
perform the Salah,
one of the major acts of worship practiced by the body,
وَاتَى الزَّكَاةَ
and give the Zakah,
which is the best act that benefits other people,
وَلَمۡ يَخۡشَ إِلاَّ اللّهَ
and fear none but Allah,
they fear only Allah, the Exalted, and none else,
فَعَسَى أُوۡلَـيِكَ أَن يَكُونُواۡ مِنَ الۡمُهۡتَدِينَ
It is they who are on true guidance.
Ali bin Abi Talhah said that Ibn Abbas said about Allah's statement,
إِنَّمَا يَعۡمُرُ مَسَاجِدَ اللّهِ مَنۡ امَنَ بِاللّهِ وَالۡيَوۡمِ الاخِرِ
(The Masjids of Allah shall be maintained only by those who believe in Allah and the Last Day),
""He who singles out Allah (in worship), has faith in the Last Day.""
And he said;
""He who believes in what Allah has revealed,
وَأَقَامَ الصَّلَةَ
(perform the Salah), establishes the five daily prayers,
وَلَمۡ يَخۡشَ إِلاَّ اللّهَ
(and fear none but Allah), worships Allah alone,
فَعَسَى أُوۡلَـيِكَ أَن يَكُونُواۡ مِنَ الۡمُهۡتَدِينَ
it may be they who are on true guidance.
Allah says, `It is they who are the successful ones in truth.'
Similarly, Allah said to His Prophet,
عَسَى أَن يَبۡعَثَكَ رَبُّكَ مَقَاماً مَّحۡمُودًا
It may be that your Lord will raise you to Maqam Mahmud, (17:79)
Allah says here,
`Your Lord (O Muhammad) shall grant you a station of praise, that is, the intercession (on the Day of Resurrection).'
Every `might' in the Qur'an means `shall'."
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