And when He commanded them to believe and to spend, and belief being the foundation upon which no action is valid without it, there is nothing in it of loss or deficiency. He began with it for this reason, and He encouraged by concluding the verse with an indication of mercy, to show that whoever reaches Him with some belief or otherwise, He increases him from His bounty. "Whoever draws near to Me a span, I draw near to him a cubit - to His saying: and whoever comes to Me walking, I come to him running." He then encouraged them to reach Him through spending, rebuking those who abandon it, admonishing those who stray from it while knowing that it is transient. He implied by the addition of "that" in the source form the blame for abandoning it in all three times. He said: "And what" meaning, and what is it that will happen to you "if you do not spend" meaning, if you do not bring forth the expenditure of wealth "in the way of Allah" meaning, in all that pleases the greatest King who has the attributes of perfection, so that you may have a connection with Him, and He may specifically grant you the mercy which is the greatest mercy. For indeed, no one has ever been miserly about a good deed except that Allah has imposed upon him a penalty in the form of evil. He revealed the place of the implicit in a present participle, urging spending with the most compelling urging, saying: "And for Allah" emphasizing greatness by inviting to that while recalling all the attributes of perfection, especially the attribute of inheritance which necessitates detachment from the inherited. "Inheritance" meaning, the inheritance and the inherited and the one from whom it is inherited, and so on. "The heavens and the earth" all of it, there is nothing in them or from them except that it is likewise removed from the one who benefits from it and remains for Allah as the permanence of inheritance. Whoever reflects that he is transient, he and all that is in his hand, and death is behind him, and the hand of sudden calamities is encompassing him, and soon what is in his hand will be transferred to another, it becomes easy for him to be generous with himself and his wealth.

And when He encouraged them to spend in general, He encouraged them to hasten to it, praising its people specifically among them, the people of racing. He said: "Not equal" and when the intended meaning was the people of Islam, He clarified by saying: "Among you are those who spent" meaning, who brought forth spending from his wealth and all his capabilities and what he is able to do. And when the intended goal was spending in the time of belief, not in any time, He specified by the conjunction, saying: "Before the victory" meaning, which is the victory of all the world in reality, and it is the victory of Mecca which was the cause for the emergence of the religion over all other religions, due to what the spender faced at that time from great hardships because of the scarcity of wealth then. And that necessitates that the spender has a more penetrating insight, and his spending is of greater richness and more beneficial. And in it is evidence of the virtue of Abu Bakr, may Allah be pleased with him, for he was the first to spend and no one preceded him in that. And in it the verse was revealed - as narrated by Al-Baghawi from Al-Kalbi.

And when the intended meaning of faith is the service of the Most Merciful, and spending, although it affirms faith, does not complete its affirmation except by giving oneself, He said: ﴿And fought﴾ meaning striving in spending oneself for those who believe in Him. He omitted the negated to equate with it [the one] who did not spend at all or with the condition of the previousness to indicate what comes after it. Perhaps he singled out the pronoun indicating the fewness of the precedents.

And when the negation of equality does not reveal the superior from others, and the omission of the counterpart of the one who spent was for its clarity and to deter from it, and the indication of what comes after it pertains to it, He negated the confusion by saying: ﴿Those﴾ meaning the spenders who fight, and they are the first precedents among the emigrants and the supporters, the close ones among the people of the high rank for their initiative to be generous with themselves and wealth. ﴿Greater in rank﴾ and with the greatness of the rank, there is the greatness of its possessor. ﴿From those who spent﴾ and when the intended meaning is the preference over those who established spending and fighting [in a time after that, not over those who encompassed all time after it with spending and fighting], He included the conjunction and said: ﴿After that and fought﴾. And when the preference implies the participation of all in virtue, He explicitly stated it to encourage spending in every case, saying: ﴿And both﴾ meaning from the two categories. ﴿Allah has promised﴾ [meaning] He who has glory, perfection, and honor ﴿the best﴾ meaning the rank that is the ultimate of goodness, even if it is in itself varying. And Ibn 'Amir read 'And both' which is more appropriate to what was conjoined to it.

And when the purity of actions is indeed by intentions, and the preference is the basis of knowledge, He said encouraging good intentions and warning against deficiency in them: ﴿And Allah﴾ meaning He who has comprehensive knowledge of all attributes of perfection, and He brought forward the conjunction to indicate greater care in distinguishing at the time of preference, saying: ﴿By what you do﴾ meaning you renew your action over the passage of times. ﴿All-Aware﴾ meaning knowledgeable of its inner and outer aspects with knowledge that there is no addition to it in any way. He makes the reward of actions according to the extent of the intentions, which are the souls of their forms.