Tafsir for verse: 104:2
ٱلَّذِي جَمَعَ مَالٗا وَعَدَّدَهُۥ ٢ ﴿2
2who accumulates wealth and counts it.
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Commentary

And when the one who commits a deficiency without a need that requires him to do so is in a worse state. And the one who accumulates wealth among them is the one who profits, and they boast about profit and consider the one who succeeds in it to be among the high-ranking. He specified for 'everyone' with a description, clarifying the one who is a complete loser: 'the one who gathered.' And when the absolute gathering indicates abundance, the emphasis in his action came for Abu Ja'far, Ibn 'Amir, Hamzah, and Al-Kisai. I thought it was an explicit statement of what he knew, alluding to and indicating that the intended meaning is the one who made the world his greatest concern. The easing for those other than them suffices with the original meaning, unlike a number, for its mere existence is for what is little. For this reason, they all agreed on the weakening in it: 'what is not,' meaning great. And he confirmed the intended abundance with his saying: 'and he counted it,' meaning he made it such that when its number is intended, time would prolong in it and the counting would increase, or he stored it and kept it in preparation for what may befall him in this fleeting world. And he added another constraint in clarifying his state and said:

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