Commentary
And when He commanded them to have trust in this Book, in what has been abrogated of it and what has not been abrogated, and that the slander of the slanderers and the envy of the envious should not hinder them from it, He commanded them to turn away from others. He commanded them to focus on rectifying the self and doing good to others, which is what the guided ones are characterized by in His saying, "And they establish prayer and from what We have provided them, they spend" [Al-Baqarah: 3]. And when the purpose of prayer is to concentrate the intention on the Divine Presence and to empty the mind of all distractions, He knew that the estimation after the conclusion is inclusive of ability, so know that and trust in it.
"And establish prayer": which, while being a trial for you regarding its qiblah through abrogation, is the foundation of religion and the support for all calamities by the assistance of the Creator, who intended by it to draw near to Him and to seek closeness to Him.
"And give zakah": which is the companion of prayer. Whoever separates between them has abrogated what Allah has established and deserves to be fought to return from what he has committed of misguidance. It is among the greatest expenditures of the believers in doing good to creation if you are truly praying, for wealth is part of what prayer has diverted from the distractions of the world.
And when His saying, "O you who have believed, do not say 'Ra'ina'" [Al-Baqarah: 104] and what follows it is an address to the believers, warning them against the schemes of their enemies by forbidding what would lead them to ruin and commanding what would save them, He concluded it with this verse as a summary of all of that in its meanings and opened it with the head of bodily and financial acts of worship. And the definite article "the" indicates the obligation of that. He concluded the verse itself with a general comprehensive command, saying, "And whatever good you send before yourselves of good"; meaning: of prayer, zakah, and others, whether obligatory or voluntary.
"You will find it" and He increased the encouragement in it by saying, "with Allah"; meaning: the One who encompasses the attributes of perfection. He preserves it with His knowledge and ability and nurtures it with His generosity and mercy, among other matters of virtue.
And when something may be neglected for being small and may not be recognized for being hidden and insignificant, He said, encouraging and warning: "Indeed, Allah"; the One who encompasses in ability and knowledge,
"is All-Seer of what you do". And He manifested the name in a place of concealment to indicate the resumption of good to be a comprehensive conclusion; for if it had returned to the specificity of this address, it would have been "Indeed, He". And this is because the renewal of the manifestation occurs in the sense of responding to the conclusion of the address regarding the encompassing of its entirety, as Al-Harali said. The meaning is that if He had concealed it, it might have implied a limitation of His knowledge to the context of what preceded of good deeds; and on this, the saying of the scholar Shams al-Din al-Ghazzi in the beginning of his explanation of Isaghuji indicated: the predominant in the concealed is the intention of the first meaning, whereas the discussion of repeating something is known. Thus, a principle is often deviated from due to contextual clues.
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