Tafsir Ibn Kathir -> Surah At-Taubah -> Allah emphasizes the enmity that the hypocrites have for the Prophet .

If a blessing, such as victory and triumph over the enemies, is given to the Prophet , thus pleasing him and his Companions, it grieves the hypocrites,

﴿وَإِن تُصِبْكَ مُصِيبَةٌ يَقُولُواْ قَدْ أَخَذْنَا أَمْرَنَا مِن قَبْلُ﴾

(but if a calamity overtakes you, they say: "We took our precaution beforehand,''), they say, we took precautions when we did not join him,

﴿وَيَتَوَلَّواْ وَّهُمْ فَرِحُونَ﴾

(and they turn away rejoicing.) Allah directed His Prophet to reply to the perfect enmity they have towards him,

﴿قُلْ﴾

(Say), to them,

﴿لَّن يُصِيبَنَآ إِلاَّ مَا كَتَبَ اللَّهُ لَنَا﴾

(Nothing shall ever happen to us except what Allah has ordained for us.) for we are under His control and decree,

﴿هُوَ مَوْلَـنَا﴾

(He is our Mawla.), Master and protector,

﴿وَعَلَى اللَّهِ فَلْيَتَوَكَّلِ الْمُؤْمِنُونَ﴾

(And in Allah let the believers put their trust) ﴿9:51﴾, and we trust in Him. Verily, He is sufficient for us and what an excellent guardian.

﴿قُلْ هَلْ تَرَبَّصُونَ بِنَآ إِلاَ إِحْدَى الْحُسْنَيَيْنِ وَنَحْنُ نَتَرَبَّصُ بِكُمْ أَن يُصِيبَكُمُ اللَّهُ بِعَذَابٍ مِّنْ عِندِهِ أَوْ بِأَيْدِينَا فَتَرَبَّصُواْ إِنَّا مَعَكُمْ مُّتَرَبِّصُونَ - قُلْ أَنفِقُواْ طَوْعاً أَوْ كَرْهاً لَّن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْماً فَـسِقِينَ - وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـتُهُمْ إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَـرِهُونَ ﴾

(52. Say: "Do you wait for us (anything) except one of the two best things; while we await for you either that Allah will afflict you with a punishment from Himself or at our hands. So wait, we too are waiting with you.'') (53. Say: "Spend willingly or unwillingly, it will not be accepted from you. Verily, you are ever a people who are rebellious.'') (54. And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger, and that they came not to the Salah except in a lazy state, and that they offer not contributions but unwillingly.) Allah said,

﴿قُلْ﴾

(Say), O Muhammad to them,

﴿هَلْ تَرَبَّصُونَ بِنَآ﴾

(Do you wait for us), anything,

﴿إِلاَ إِحْدَى الْحُسْنَيَيْنِ﴾

(except one of the two best things), martyrdom or victory over you, according to the meaning given by Ibn `Abbas, Mujahid, Qatadah, and others.

﴿وَنَحْنُ نَتَرَبَّصُ بِكُمْ﴾

(while we await for you), that this will touch you,

﴿أَن يُصِيبَكُمُ اللَّهُ بِعَذَابٍ مِّنْ عِندِهِ أَوْ بِأَيْدِينَا﴾

(either that Allah will afflict you with a punishment from Himself or at our hands), either capture or killing,

﴿فَتَرَبَّصُواْ إِنَّا مَعَكُمْ مُّتَرَبِّصُونَ﴾

(So wait, we too are waiting with you.) Allah said next,

﴿قُلْ أَنفِقُواْ طَوْعاً أَوْ كَرْهاً﴾

(Say: Spend willingly or unwillingly), for whatever you spend either way,

﴿لَّن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْماً فَـسِقِينَ﴾

(it will not be accepted from you. Verily, you are ever a people who are rebellious.) Allah mentions the reason behind not accepting their charity from them,

﴿إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ﴾

(except that they disbelieved in Allah and in His Messenger. ) and the deeds are accepted if they are preceded with faith,

﴿وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى﴾

(and that they came not to the Salah except in a lazy state.) Therefore, they neither have good intention nor eagerness to perform the acts ﴿of faith﴾,

﴿وَمَا مَنَعَهُمْ أَن تُقْبَلَ مِنْهُمْ نَفَقَـتُهُمْ إِلاَ أَنَّهُمْ كَفَرُواْ بِاللَّهِ وَبِرَسُولِهِ وَلاَ يَأْتُونَ الصَّلَوةَ إِلاَّ وَهُمْ كُسَالَى وَلاَ يُنفِقُونَ إِلاَّ وَهُمْ كَـرِهُونَ ﴾

(And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger, and that they came not to the Salah (the prayer) except in a lazy state, and that they offer not contributions but unwillingly.) The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that Allah does not stop giving rewards until you (believers) stop performing good deeds, and that Allah is Tayyib ﴿Good and Pure﴾ and only accepts what is Tayyib. This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa.

﴿فَلاَ تُعْجِبْكَ أَمْوَلُهُمْ وَلاَ أَوْلَـدُهُمْ إِنَّمَا يُرِيدُ اللَّهُ لِيُعَذِّبَهُمْ بِهَا فِي الْحَيَوةِ الدُّنْيَا وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَـفِرُونَ ﴾

(55. So let not their wealth nor their children amaze you; in reality Allah's plan is to punish them with these things in the life of this world, and that their souls shall depart (die) while they are disbelievers.) Allah says to His Messenger ,

﴿فَلاَ تُعْجِبْكَ أَمْوَلُهُمْ وَلاَ أَوْلَـدُهُمْ﴾

(So let not their wealth nor their children amaze you...) In similar Ayat, Allah said,

﴿وَلاَ تَمُدَّنَّ عَيْنَيْكَ إِلَى مَا مَتَّعْنَا بِهِ أَزْوَجاً مِّنْهُمْ زَهْرَةَ الْحَيَوةِ الدُّنْيَا لِنَفْتِنَهُمْ فِيهِ وَرِزْقُ رَبِّكَ خَيْرٌ وَأَبْقَى ﴾

(And strain not your eyes in longing for the things We have given for enjoyment to various groups of them, the splendor of the life of this world, that We may test them thereby. But the provision (good reward in the Hereafter) of your Lord is better and more lasting) ﴿20:131﴾, and,

﴿أَيَحْسَبُونَ أَنَّمَا نُمِدُّهُمْ بِهِ مِن مَّالٍ وَبَنِينَ - نُسَارِعُ لَهُمْ فِى الْخَيْرَتِ بَل لاَّ يَشْعُرُونَ ﴾

(Do they think that in wealth and children with which We enlarge them. We hasten unto them with good things. Nay, but they perceive not.) ﴿23:55-56﴾. Allah said next,

﴿إِنَّمَا يُرِيدُ اللَّهُ لِيُعَذِّبَهُمْ بِهَا فِي الْحَيَوةِ الدُّنْيَا﴾

(in reality Allah's plan is to punish them with these things in the life of this world,) by taking the Zakah due on their money from them and spending it in Allah's cause, according to the meaning given by Al-Hasan Al-Basri. Allah's statement,

﴿وَتَزْهَقَ أَنفُسُهُمْ وَهُمْ كَـفِرُونَ﴾

(and that their souls shall depart while they are disbelievers) means, so that when Allah brings death to them, they will still be disbelievers, to make matters worse for them and the torment more severe. We seek refuge from such an end, which includes being led astray gradually by these things which they have.

﴿وَيَحْلِفُونَ بِاللَّهِ إِنَّهُمْ لَمِنكُمْ وَمَا هُم مِّنكُمْ وَلَـكِنَّهُمْ قَوْمٌ يَفْرَقُونَ - لَوْ يَجِدُونَ مَلْجَئاً أَوْ مَغَـرَاتٍ أَوْ مُدَّخَلاً لَّوَلَّوْاْ إِلَيْهِ وَهُمْ يَجْمَحُونَ ﴾

(56. They swear by Allah that they are truly of you while they are not of you, but they are a people (hypocrites) who are afraid (that you may kill them).) (57. Should they find a refuge, or caves, or a place of concealment, they would turn straightway thereto with a swift rush.)