And when the intellects and the laws articulate that the essence of happiness lies in two matters: the glorification of the command of Allah, and compassion towards the creation of Allah. The best of the doors of glorification of the command of Allah is the acknowledgment of His Oneness. Therefore, the most despicable of actions between the servant and his Lord is to neglect that. And the most despicable of actions between the servant and the creation is to withhold what Allah has made obligatory in zakat. The meaning of shirk is to rule that that which has no essence at all, and that which cannot possibly have complete ownership over anything, has partnered with the One who has everything in creation and control over what He possesses of complete ownership, which has no blemish in it. And zakat is to associate with one who has incomplete ownership a small part of his wealth.

He said, condemning those who refuse to share with the creation and associate with the Creator: "Those who do not give zakat" meaning: like them from the children of Adam, "the zakat" from the wealth that they had no role in creating, for it is inherited from their father Adam. Thus, the analogy necessitates their sharing equally in it. However, we have shown them mercy by specifying each one of them with what his right hand possesses in a manner. They have judged in the matter of their Lord with that which they would not accept for themselves. For they refused to share by giving zakat with some of their brothers in some of their wealth, which their ownership of it is weak, and they associated that which does not own anything at all with that which has no benefit with the absolute owner.

And when it was from what they included, their associating partners with Allah and their denial of resurrection, that their greed led them to immerse themselves in this world and to wholly pursue its pleasures. They denied the Hereafter, so their condition became that they affirmed for one who has no action at all an action that he cannot possibly perform in any way. They denied the chosen doer who intends his magnificent actions at all times they witness, and to Him in their benefits and harms they direct their aims, what he affirmed for himself from his actions. So he said, emphasizing to indicate that their denial of this is something that is hardly believable: "And they are disbelievers in the Hereafter," meaning: the life that comes after this one and there is no life after it. "They are," meaning: specifically among the people of the sects, "disbelievers." So they contended by denying something that no one agrees with them on regarding the truth of one whom they witness at all times from his actions more than that, and they affirmed for one whom they have never witnessed performing an action at all what he cannot possibly do. They claim to have sound minds and strong opinions, yet they accepted for themselves the baseness of preventing [the zakat] and judged with something greater than it against Allah while they claim noble morals and high aspirations. So how ugly are these minds, and how low are these aspirations! The verse indicates that woe is for one who possesses three attributes: associating partners with Allah, which is contrary to glorifying the command of Allah; withholding zakat, which is contrary to compassion for the creation of Allah; and denying the resurrection, which leads to immersing oneself in what Allah dislikes in the pursuit of this world and its pleasures, and this is from belittling the command of Allah. Al-Asbahani said: The complete statement is that there is no increase beyond these three ranks: that man has three days: yesterday, today, and tomorrow. Knowing how his conditions were yesterday in the past is by knowing the Creator of this world. Knowing how conditions should occur in the present day is by doing good to the people of knowledge to the best of one's ability. Knowing the conditions in the future day is by acknowledging resurrection and the Day of Judgment. So if a person is against the truth in these three ranks, he is at the end of ignorance and misguidance.