Tafseer Ibn Kathir of AT TAUBAH [53]

قُلْ أَنفِقُواْ طَوْعًا أَوْ كَرْهًا لَّن يُتَقَبَّلَ مِنكُمْ إِنَّكُمْ كُنتُمْ قَوْمًا فَاسِقِينَ

Say, "Spend willingly or unwillingly; never will it be accepted from you. Indeed, you have been a defiantly disobedient people."