Surah 9. Al-Tawba, Ayah 53

I.e., "it shall never be acceptable to God": an allusion to the readiness on the part of many hypocrites to contribute financially to "good causes", ostensibly for the sake of moral considerations but, in reality, "only to be seen and praised by men" (cf. 2:264 and 4:38 ).

The Hypocrites, who secretly plotted against Islam, might sometimes (and they did) make a show of making some contribution to the Cause in order to keep up their pretence. Their contributions were not acceptable, whether they seemed to give willingly or unwillingly, because rebellion and disobedience were in their hearts. Three reasons are specifically given for their rejection, in the next verse: (1) they did not believe; (2) their prayers were not earnest, but for mere show: and (3) in reality their hearts were not behind the contributions which they offered. Nothing is acceptable to Allah which does not proceed from a pure and sincere heart.