[Pooya/Ali Commentary 41:7] Aqa Mahdi Puya says: This verse implies that even if the disbelievers give charity it cannot be termed zakat because unless alms are given for the sake and in the way of Allah it does not become an act of righteousness. The ungodly motives of the disbelievers make their alms-giving a pretence or a trick to hoodwink people and exploit them for their material gains.