And when he combined between the two foundations of the obligations: the act of humility and the abandonment of vain talk, and since man is in a state of inability and a center of deficiency, he hardly remains free from what does not concern him. And wealth is an expiation for what he intended from faith, in addition to what he mentioned of it as vain talk. Thus, it was an expiation for vain talk outside of oaths by way of priority. "Take from their wealth a charity that purifies them and causes them to grow" [At-Tawbah: 103]. He followed it with his saying: "And those who are" and affirmed the لام to strengthen the subject of the doer, saying: "for zakah," meaning the purification, which is the giving of zakah, or for the performance of zakah, which is the greatest affirmation of faith. "They are active" so that they may combine in the purity of religion between the heart, the form, and the wealth. Ibn Kathir said: This is Meccan, and zakah was only made obligatory in Medina in the second year of the Hijrah. The apparent meaning is that what was made obligatory in Medina is only that which has a specific amount, and that the origin of zakah was obligatory in Mecca, as Allah, the Most High, said in Surah Al-An'am: "And give its due on the day of its harvest" [Al-An'am: 141].