Surat At-Tawbah (54-55)

{وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَاتُهُمْ إِلاَّ أَنَّهُمْ كَفَرُواْ بِاللّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلاَةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَارِهُونَ} [التوبة: 54]

54- The reason for not accepting their spending was their disbelief in Allah and His Messenger because actions are accepted only after having a sound faith. When hypocrites go to obligatory Salah, they go lazily because they do not wish to get its reward and do not fear of leaving it. When they spend something in Jihad or in other actions, they do it while hating spending because they consider it a loss, and Allah does not accept actions except if people do it sincerely, devotedly, and based on sound creed.

{فَلاَ تُعْجِبْكَ أَمْوَالُهُمْ وَلاَ أَوْلاَدُهُمْ إِنَّمَا يُرِيدُ اللّهُ لِيُعَذِّبَهُم بِهَا فِي الْحَيَاةِ الدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَافِرُونَ} [التوبة: 55]

55- So, you do not like any of their money or children because it is seduction from Allah to them to punish them severely. It will be a punishment for them in the world because of their fatigue in collecting them and spending them in Zakah and Jihad without taking the reward. As for their children, they will be harmed by their children when they see them being killed in battles while they think they died as martyrs and they shall see them in the Hereafter. All these shall be regret, sorrow, and psychological torture for them.