At-Tawba 9:54

Nothing prevents the acceptance of their spending except that they disbelieve in Allah and His Messenger, they do not come to prayer but lazily[50], and they do not spend but reluctantly.

[50] The Prophet (ﷺ) said: "No prayer is heavier for the hypocrites than the Fajr and the ‘Isha’ prayers; but if they knew the reward for these prayers at their respective times, they would certainly attend even if they had to crawl..." [Sahih al-Bukhāri: 626]

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.

54. And nothing prevents their contributions from being accepted from them except that they disbelieved in Allâh and in His Messenger (Muhammad صلى الله عليه وسلم), and that they came not to As-Salât (the prayer) except in a lazy state,[14] and that they offer not contributions but unwillingly.

[14] (V.9:54) Narrated Abu Hurairah رضي الله عنه : The Prophet صلى الله عليه وسلم said, "No Salât (prayer) is more heavy (harder) for the hypocrites than the Fajr and the ‘Ishâ prayer; but if they knew the reward for these Salât (prayers) at their respective times, they would certainly, present themselves (in the mosques) even if they had to crawl." The Prophet صلى الله عليه وسلم added, "Certainly, I intended (or was about) to order the Mu‘adhdhin (call-maker) to pronounce Iqâmah and order a man to lead the Salât (prayer), and then take a fire flame to burn all those (men along with their houses) who had not yet left their houses for the Salât (prayer) (in the mosques)." (Sahih Al-Bukhâri, Vol.1, Hadîth No. 626).

And naught preventeth that their contributions should be accepted from them save that they have disbelieved in Allah and in His messenger, and they come not to worship save as idlers, and pay not (their contribution) save reluctantly.