Ayah

Word by Word
وَمَا
And not
مَنَعَهُمۡ
prevents them
أَن
that
تُقۡبَلَ
is accepted
مِنۡهُمۡ
from them
نَفَقَٰتُهُمۡ
their contributions
إِلَّآ
except
أَنَّهُمۡ
that they
كَفَرُواْ
disbelieve
بِٱللَّهِ
in Allah
وَبِرَسُولِهِۦ
and in His Messenger
وَلَا
and not
يَأۡتُونَ
they come
ٱلصَّلَوٰةَ
(to) the prayer
إِلَّا
except
وَهُمۡ
while they
كُسَالَىٰ
(are) lazy
وَلَا
and not
يُنفِقُونَ
they spend
إِلَّا
except
وَهُمۡ
while they
كَٰرِهُونَ
(are) unwilling
وَمَا
And not
مَنَعَهُمۡ
prevents them
أَن
that
تُقۡبَلَ
is accepted
مِنۡهُمۡ
from them
نَفَقَٰتُهُمۡ
their contributions
إِلَّآ
except
أَنَّهُمۡ
that they
كَفَرُواْ
disbelieve
بِٱللَّهِ
in Allah
وَبِرَسُولِهِۦ
and in His Messenger
وَلَا
and not
يَأۡتُونَ
they come
ٱلصَّلَوٰةَ
(to) the prayer
إِلَّا
except
وَهُمۡ
while they
كُسَالَىٰ
(are) lazy
وَلَا
and not
يُنفِقُونَ
they spend
إِلَّا
except
وَهُمۡ
while they
كَٰرِهُونَ
(are) unwilling

Translation

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.

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 that they do not expend without their being reluctant, to expend, for they consider it a financial penalty.

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