Ayat 53. Say: "Spend (in Allah's Cause) willingly or unwillingly, it will not be accepted from you. Verily, you are ever a people who are Fasiqun (rebellious, disobedient to Allah)."
Ayat 54. And nothing prevents their contributions from being accepted from them except that they disbelieved in Allah and in His Messenger (Muhammad 
[SAWW](PBUH); and that they came not to As-Salat (the prayer) except in a lazy state ; and that they offer not contributions but unwillingly.
Hazrat Abu Hurairah (May Allah be pleased with him) reported: The Messenger of Allah [SAWW](PBUH) said, "No Salat is more burdensome to the hypocrites than the Fajr (dawn) prayer and the `Isha' (night) prayer; and if they knew their merits, they would come to them even if they had to crawl to do so.'' [Al-Bukhari Hadith # 657].
Lesson : as mentioned above in Surah At-Taubah Ayat 54."and that they came not to As-Salat (the prayer) except in a lazy state". Isha' and Fajr prayers were, and still are, very hard for the hypocrites for the reason that they performed Salat only to make a show of it and not for the fear of Allah. Therefore, Muslims should not show any laziness in them at all, lest they develop a resemblance with the hypocrites.
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