(53) Say, "Spend willingly or unwillingly; never will it be accepted from you. Indeed, you have been a defiantly disobedient people. (54) And what prevents their expenditures from being accepted from them but that they have disbelieved in Allah and in His Messenger and that they come not to prayer except while they are lazy and that they do not spend except while they are unwilling.
(84) And do not pray [the funeral prayer, O Muhammad], over any of them who has died - ever - or stand at his grave. Indeed, they disbelieved in Allah and His Messenger and died while they were defiantly disobedient.
When Abdullah bin Ubayy died, his son came to the Messenger of Allah (PBUH) and said: O Messenger of Allah, give me your shirt to shroud him in it, pray for him, and ask forgiveness for him. So he gave him his shirt and said: Let Me know by then. When he went to hold funeral prayer over him, Omar said: Allah has forbidden you to pray for the hypocrites! So the prohet (PBUH) said: I am between two choices: {Ask forgiveness for them or do not ask forgiveness for them} [At-Tawbah: 80], and he prayed for him. So Allah Almighty revealed: {And do not ever hold -funeral- prayers over any of their dead} [Al-Tawbah: 84]. The narrator said: So funeral prayers over them were abandoned.

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