You say: "You spend willingly or unwillingly, it will be never accepted from you; indeed, you are being a transgressing people".
Verse 9: 67 ends as: “Indeed, the hypocrites are the transgressors”. It is told in verse 10: 33 that the word of Lord is proved true upon the transgressors that they will never believe. It is told in verse 40: 6: “And thus the word of your Lord is proved true against the disbelievers that indeed, they are the inmates of Hellfire”. It is told in verse 2: 99, none will hide verses of Lord except the transgressors. Those who don’t judge with Adhikr in his individual, family, and social life, such are the disbelievers, wrongdoers, and transgressors as told in verses 5: 45, 46 and 47. They have been killed by Lord since they are hiding Adhikr—the Food, Cloth, and Sight of the human soul—as explained in verse 7: 26. Since hypocrites and their blind followers are deaf, dumb and blind towards the Book Dhikree, no one can remind them with It as explained in verses 2: 18 and 171. The similitude of these aimless and heedless people is that of a dog as explained in verses 7: 175-176.
For responding to one’s prayers and accepting his deeds, there are two conditions explained in verse 2: 186. See explanation 2: 26-27; 9: 24 and 28.