Surah At-Tawbah 9:54

(Say), O Muhammad to them,

(Do you wait for us), anything,

(except one of the two best things), martyrdom or victory over you, according to the meaning given by Ibn `Abbas, Mujahid, Qatadah, and others.

(while we await for you), that this will touch you,

(either that Allah will afflict you with a punishment from Himself or at our hands), either capture or killing,

(So wait, we too are waiting with you.) Allah said next,

(Say: Spend willingly or unwillingly), for whatever you spend either way,

(it will not be accepted from you. Verily, you are ever a people who are rebellious.) Allah mentions the reason behind not accepting their charity from them,

(except that they disbelieved in Allah and in His Messenger. ) and the deeds are accepted if they are preceded with faith,

(and that they came not to the Salah except in a lazy state.) Therefore, they neither have good intention nor eagerness to perform the acts of faith,

(And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger, and that they came not to the Salah (the prayer) except in a lazy state, and that they offer not contributions but unwillingly.) The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that Allah does not stop giving rewards until you (believers) stop performing good deeds, and that Allah is Tayyib Good and Pure and only accepts what is Tayyib. This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa.

Ayat ini menerangkan bahwa yang menyebabkan infak orang-orang munafik itu tidak diterima oleh Allah ialah karena mereka tetap ingkar kepada Allah dan sifat-sifat-Nya, ingkar kepada Rasulullah dan petunjuk-petunjuk serta penjelasan-penjelasan yang dibawanya. Orang-orang munafik itu kalaupun melakukan salat, mereka lakukan dengan malas. Kalau di hadapan orang mereka salat, tetapi kalau mereka hanya sendirian, salat ditinggalkan dan tidak dikerjakan. Mereka tidak mengharapkan pahala dari salatnya itu, mereka tidak takut kepada siksaan karena meninggalkannya. Salat yang dilaksanakan bukanlah karena percaya akan kewajibannya, tetapi karena ria dan ingin dilihat dan diketahui bahwa ia juga turut melakukan salat. Apabila mereka meninfakkan harta bendanya untuk membantu perjuangan Rasulullah dan sahabat-sahabatnya, atau hal-hal lain, mereka mengeluarkannya dengan rasa terpaksa, tidak dengan rela dan ikhlas hati, karena mereka menganggap bahwa bantuannya itu akan merugikan dirinya sendiri, sebaliknya akan menguntungkan orang-orang mukmin, sedang dia bukanlah termasuk golongan orang-orang mukmin.