Overall meaning : Allah commands His Prophet Muhammad, may Allah bless him and grant him peace, to say to the hypocrites that whether they spend their wealth willingly or with reluctance, their spending will not be accepted from them, because they are a people who are given to unbelief and persistent disobedience to Allah.
And the reason why their contributions are not accepted from them is that they do not believe in Allah and His Messenger, may Allah bless him and grant him peace, they do not perform the prayers otherwise than lazily, and they do not spend their wealth on good causes otherwise than reluctantly.