Hypocrisy and spiritual arrogance

ٱلَّذِينَ يَلْمِزُونَ ٱلْمُطَّوِّعِينَ مِنَ ٱلْمُؤْمِنِينَ فِى ٱلصَّدَقَـٰتِ وَٱلَّذِينَ لَا يَجِدُونَ إِلَّا جُهْدَهُمْ فَيَسْخَرُونَ مِنْهُمْ ۙ سَخِرَ ٱللَّهُ مِنْهُمْ وَلَهُمْ عَذَابٌ أَلِيمٌ

Those who criticize the contributors among the believers concerning [their] charities and [criticize] the ones who find nothing [to spend] except their effort, so they ridicule them - Allāh will ridicule them, and they will have a painful punishment.