The Repentance
وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـٰتُهُمْ إِلَّآ أَنَّهُمْ كَفَرُوا۟ بِٱللَّهِ وَبِرَسُولِهِۦ وَلَا يَأْتُونَ ٱلصَّلَوٰةَ إِلَّا وَهُمْ كُسَالَىٰ وَلَا يُنفِقُونَ إِلَّا وَهُمْ كَـٰرِهُونَ
And what prevents their expenditures from being accepted from them but that they have disbelieved in Allah and in His Messenger and that they come not to prayer except while they are lazy and that they do not spend except while they are unwilling.
Nearby ayahs help place verse 9:54 in sequence and meaning.
قُلْ هَلْ تَرَبَّصُونَ بِنَآ إِلَّآ إِحْدَى ٱلْحُسْنَيَيْنِ ۖ وَنَحْنُ نَتَرَبَّصُ بِكُمْ أَن يُصِيبَكُمُ ٱللَّهُ بِعَذَابٍ مِّنْ عِندِهِۦٓ أَوْ بِأَيْدِينَا ۖ فَتَرَبَّصُوٓا۟ إِنَّا مَعَكُم مُّتَرَبِّصُونَ
Say, "Do you await for us except one of the two best things while we await for you that Allah will afflict you with punishment from Himself or at our hands? So wait; indeed we, along with you, are waiting."
قُلْ أَنفِقُوا۟ طَوْعًا أَوْ كَرْهًا لَّن يُتَقَبَّلَ مِنكُمْ ۖ إِنَّكُمْ كُنتُمْ قَوْمًا فَـٰسِقِينَ
Say, "Spend willingly or unwillingly; never will it be accepted from you. Indeed, you have been a defiantly disobedient people."
فَلَا تُعْجِبْكَ أَمْوَٰلُهُمْ وَلَآ أَوْلَـٰدُهُمْ ۚ إِنَّمَا يُرِيدُ ٱللَّهُ لِيُعَذِّبَهُم بِهَا فِى ٱلْحَيَوٰةِ ٱلدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَـٰفِرُونَ
So let not their wealth or their children impress you. Allah only intends to punish them through them in worldly life and that their souls should depart [at death] while they are disbelievers.
وَيَحْلِفُونَ بِٱللَّهِ إِنَّهُمْ لَمِنكُمْ وَمَا هُم مِّنكُمْ وَلَـٰكِنَّهُمْ قَوْمٌ يَفْرَقُونَ
And they swear by Allah that they are from among you while they are not from among you; but they are a people who are afraid.