Al Tawbah

قُلْ أَنفِقُوا طَوْعاً أَوْ كَرْهاً لَن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْماً فَاسِقِينَ

53 . “Say: ‘Spend willingly or unwillingly, it shall never be accepted from you; (for) verily you have ever been an ungodly people.”

Those hypocrites who did not participate in the Battle of Tabūk, desired to share the Battle in its victory by means of their financial helps. But, the condition of deeds to be accepted by Allah is piety and sincerity, because the political and social affairs and divine services are all related to each other. Thus the spirits, innates, and intentions of persons are effective in the value of their deeds. That hypocrite who is inconvenient of triumph for Muslims and is happy when an affliction reaches them, his deeds are worthless with this polluted innate. So, such hypocrites, who instead of going forth to battlefields intend to expend financially, are told that their action, done willingly or unwillingly, is of no avail. The verse says:

Charity, of course, is not limited to the act of satiating people with food, the improvement of minds and spiritual growth is also the goal of Islam.