﴿And what you have given﴾ means you have come [meaning you have done], in the reading of Ibn Kathir with shortening, to include the giver, the receiver, and the cause, or you have given, in the reading of others with elongation. ﴿From usury﴾ means money in the form of forbidden or disliked usury, which is to give a gift in order to receive in return more than it. This was something that was prohibited for the Prophet ﷺ as an honor for him, and it was disliked for the general people. And in the reading of Ibn Kathir with shortening, the meaning is: And what you have come with from giving with the intention of usury ﴿to increase﴾ means to increase and multiply that which you have given or done, or for you to increase that - in the reading of the people of Medina and Ya'qub with the vowelization of the 'a' in 'arba' ﴿in the wealth of people﴾ [meaning an increase occurs in it, and the wealth of people is a container for it, so it is a metaphor for] that the increase which the usurer takes from their wealth he does not actually own. ﴿So it does not increase﴾ means it does not grow or prosper ﴿with Allah﴾ meaning the Most High King who has absolute wealth and all attributes of perfection. And everything that does not increase with Allah is not blessed, rather it is obliterated and has no existence, for it is destined for annihilation even if it is abundant. ﴿Allah obliterates usury and increases charity﴾ [Al-Baqarah: 276]

And when he mentioned that its increase is a decrease, he followed it with what its decrease is an increase, so he said: ﴿And what you have given﴾ means you have given for the consensus for a period so that it does not imply encouragement in taking zakat ﴿from zakat﴾ means charity, and he expressed it in this way to indicate purification and increase, meaning you purify your wealth from doubts, and your bodies from impurities, and your morals from malice and filth. And when sincerity was rare, he indicated its greatness by repeating it, so he said: ﴿You intend﴾ meaning by it ﴿the face of Allah﴾ purely, being mindful of His majesty, greatness, and perfection. He expressed the essence by the face because it is that which honors its possessor and makes him shy when he sees it, and it is the most noble aspect of the essence.

And when the original was: So you are, he changed it to a form that indicates its greatness by turning to address those present from His close ones and His angels, for the doer must have for his deed a tongue of [truthfulness] among the creatures, so how if it is from the Creator? And by referring to Him with a term of distance, it indicates the elevation of His rank, and that the addressed in giving is many, while the doer is few and esteemed. So he said: ﴿Then those﴾ and perhaps the singular address here is for encouragement in giving, as he does not understand what is for his family except the one to whom this revelation was sent ﷺ ﴿they are﴾ meaning specifically ﴿the multiplied﴾ meaning those who have multiplied their wealth in this world because of that preservation and blessing, and in the Hereafter due to the abundance of reward with Allah from tenfold to what is beyond measure, as it is said: a supporter, a prosperous one, a fattened one, and a thirsty one, for the one who has strength and wealth and fat in his camels and thirst and so on.