ACH Return Code R 02 Represents Closed Account
This means the account was active in the past but is no longer active and is closed. The account may be closed as per the request of the account holder or the RDFI Receiving depository financial institution(The Bank where the account holder has an account)
The solution to this challenge will be to communicate with the customer and see if he/she will be interested in making the payments by using a different account that is active and has sufficient funds. There is no point in resubmitting transactions on an account which is already closed.