And when the expenditure, which is one of the greatest objectives of the Surah, is the most reliable support for jihad and the strongest affirmation of faith, and a realization of the pledge to the Sovereign of the Day of Judgment, He repeated the encouragement for it in a manner more eloquent in enticing than what has passed. He said in the form of one testing the truthfulness of those whom He commanded, warned, and admonished: "Who is it that among you, O those who have been commanded to fight and to depart from their souls and wealth, "lends to Allah" who is unique in greatness? This is from lending, meaning the act of giving a loan. That is why He said: "as a loan." And He likened, glorified and exalted is He, the action of it to what is hoped for in reward. It is like a loan, which is the giving of wealth in order to receive back like it. He expressed it in this way to indicate love, for no one lends you except one who loves. And because its reward is greater than the reward of charity, "good" means encompassing a good heart, sincerity of intention, and purity of wealth.

And Al-Harali said: "A loan is a cutting from something, as if he cuts for him a piece from his wealth to cut for him multiplied portions of reward. And the loan among people is a loan of one for one, meaning equal for equal. So whoever increases has engaged in usury, and whoever increases without a contract or covenant has fulfilled. Thus, a loan is equality, and usury is increase. And He described, glorified and exalted is He, the loan that He urged towards as good, so that the transaction is an act of kindness, which is the spirit of religion. It is as if one is dealing with Allah as if he sees Him. - End of quote.

And when souls are inclined to stinginess with what they possess except for a benefit that encourages them, He said, causing this: "So He will multiply it."

Al-Harali said: "From multiplication is mutual action from weakness - with a kasra - which is the doubling of something with itself once or several times. And He removed from it the doubt of possibility by His saying: 'for him' meaning in this world and the Hereafter.

Al-Harali said: "This multiplication is the first indication that the increase is a double that is not a fraction from one of the lenders, so that this does not depart from the meaning of fulfilling the debt. For the borrower sometimes fulfills with a fraction of his weight. 'The Messenger of Allah, blessings and peace be upon him, would not borrow a loan except that he fulfilled it with an increase.' And he said: 'The best of people is the one who is best in fulfilling.' So Allah, the Exalted, informed that His borrowing is not with this measure but with what is above that, for the loan is doubled by like it and its equivalents to what is said in abundance. And in His saying: 'multiplied' there is an indication that the good deed is by ten. And in His saying: 'abundant' there is an indication of reaching above ten and up to a hundred, as if he is explaining in His saying after this: 'The example of those who spend their wealth in the way of Allah' [Al-Baqarah: 261]. So He specified this abundance to the hundreds, then opened the door of multiplication to what the knowledge of scholars cannot reach in His saying: 'And Allah multiplies for whom He wills' [Al-Baqarah: 261]. - End of quote.

And when He, glorified and exalted is He, encouraged lending to Him, He followed it with a present participle from a pronoun that amplifies the fear and desire. He said: ﴿And Allah﴾ meaning the One who encompasses in knowledge and ability (p-405) ﴿restricts﴾ meaning He has this attribute, which is the act of restricting and withholding from whom He wills, even if His wealth is abundant.

Al-Harali said: And restricting is the completion of taking. Its origin is taking with the whole hand. And restricting - with the omitted letter - is taking with the tips of the fingers, and it is a collection from spreading. Therefore, it was contrasted with ﴿and He expands﴾ meaning for whom He wills, even if his condition is narrow. And expansion is the widening of the gathering to a limit of extent. ﴿And to Him you will be returned﴾ in a sensory way with resurrection and in meaning in all your affairs. So He will reward you in both abodes according to what He knows of your intentions.