Abu Dawud

Benefits and Issues:
➊ Charity given from wealth acquired through betrayal, theft, robbery, bribery, or extortion is not accepted.
➋ Performing ablution (wudu) is obligatory for prayer; prayer is not valid without ablution. If water cannot be used or is not available, then performing dry ablution (tayammum) will be obligatory.

139. Commentary:
➊ The meaning of the prayer not being accepted is that the prayer is not valid, the obligation is not fulfilled, and there is no reward for it. Therefore, ablution (wudu) and ritual bath (ghusl) in the state of major impurity are conditions for the validity of prayer. Without ablution, the prayer has no legal existence in Shariah.
➋ "Ghulul" refers to secret betrayal. Here, it refers to absolute betrayal, meaning wealth acquired through unlawful means, because in the acquisition of every unlawful thing, some form of betrayal is committed.

The meaning of acceptance is reward, that is, the one who gives charity from unlawful (haram) wealth will not receive any reward; however, the poor person will benefit from it. It should be remembered that unlawful wealth is impermissible for the person who has acquired it unjustly. However, since the poor person is unaware of whether the charity-giver has given charity from unlawful (haram) wealth or lawful (halal) wealth, its use will be permissible for him. But knowingly accepting charity from unlawful earnings will not be permissible for him.

Commentary:
(1)
By purity is meant ablution (wudu) and ritual bath (ghusl).
It is a condition for prayer that the one praying be free from minor impurity (hadath asghar), major impurity (hadath akbar), and outward physical impurity.
Outward impurity is removed by washing; minor impurity is removed by ablution (wudu), and major impurity is removed by ritual bath (ghusl).
By hadath is meant a state in which a person is required to perform ablution or ritual bath—for example, if a person in a state of ablution passes wind or relieves himself, his ablution is no longer valid.
This state is called minor impurity (hadath asghar).
And if he has intercourse with his wife or experiences a wet dream, then this state is called major impurity (hadath akbar).
In such a state, ritual bath (ghusl) is obligatory.
Further details will come in the following chapters.

(2)
The meaning of “not accepted” is that there is no reward for it, and if it is an obligatory prayer, then its performance remains due upon the person.

(3)
For wealth acquired through betrayal, the word “ghulul” is used in the hadith. By this is meant that if a fighter in jihad takes something from the spoils of war before it is formally distributed among the fighters, this is a betrayal of the collective wealth of the Muslims, which is a major sin.
Wealth acquired in this manner is included among unlawful (haram) earnings; therefore, if it is spent in any righteous act, it is not accepted by Allah—that is, just as it is necessary to consider lawful and unlawful means when spending wealth, it is likewise necessary to distinguish between lawful and unlawful means in acquiring wealth.