And when he explained the reason for disobedience by the reference to the Iraqah, he clarified it in his saying: "And what prevented them from being accepted" meaning: inwardly. Therefore, he expressed it in the simple form, and he based it on the passive form because the beneficial acceptance is in the essence of the matter, not in its being from a specific one. "Their expenditures" meaning: even if they are great, "except that they disbelieved in Allah" meaning: the One who has all the attributes of perfection, both majesty and beauty, due to the corruption of their natures and the evil of their instincts.

And when the acceptance of expenditures is a preparation for the purity that prayer affects, the context for the lack of acceptance was more eloquent, so that it would lead to the prohibition of prayer upon them. This is more indicative of their wickedness, so he confirmed their disbelief by the addition of the conjunction, indicating that disbelief in either of them is a barrier in its own right. He said: "And in His Messenger" meaning: their wickedness is that they are not believers, and this is the reason that alone prevents acceptance. Then he criticized the two witnesses of what they show of faith, which are prayer and zakat and other expenditures in good deeds, by what is necessary for disbelief and indicative of it. He said: "And they do not come to prayer" meaning: the obligatory prayer and others, "except that they are lazy" meaning: in their state of laziness, they never come to it with enthusiasm. "And they do not spend" meaning: an expenditure that is obligatory or otherwise, "except that they are unwilling" meaning: in a state of unwillingness, even if it appears to you otherwise. And all of this is due to the lack of good intention and belief in the Hereafter. And this does not contradict the fact that this is according to the obligation or appearance, while that is according to reality.