Tafsir of At-Tawbah 9:54

{And nothing prevents their...}

{That they} is the subject of mana‘a (prevents), and hum (them) and an tuqbala (that they be accepted) are its two objects. It is also recited as an tuqbala (that they be accepted) with a ta or a ya, in the passive voice.

Regarding {nafaqatuhum} (their expenditures) and {nafaqatuhum} (their expenditure), it is read in both the plural and the singular. Al-Sulami read it as an yuqbala minhum nafaqatuhum (that their expenditures be accepted from them), attributing the action to Allah, the Almighty and Exalted.

{Kasala} (lazy/sluggish): With a damma or a fatha on the kaf, it is the plural of kaslan (lazy), similar to sukara (intoxicated) and ghiyara (jealous) as plurals for sakran and ghayran. Their laziness stems from the fact that they do not hope for reward in their prayer, nor do they fear punishment for abandoning it; thus, it is burdensome for them, as the Almighty said: {And indeed, it is difficult except for the humbly submissive} (Al-Baqarah: 45).

I have read in some reports that the Messenger of Allah (ﷺ) disliked for a believer to say, "I am lazy (kasaltu)." It is as if he was referring to this verse, for laziness is among the attributes of the hypocrites, so a believer should not attribute it to himself.

If you ask: Dislike (karahiya) is the opposite of willingness (tawa‘iya), yet Allah the Almighty described them as willing in His saying {willingly}, then described them as not spending except while they are unwilling (karihun).

I say: What is meant by their "willingness" is that they offer it without being compelled by the Messenger of Allah (ﷺ) or their leaders. Their willingness is nothing but a result of dislike and compulsion, not of desire and choice.

{So let not their wealth and their children impress you. Allah only intends to punish them through them in this worldly life and that their souls should depart [while they are] disbelievers.}