And when He commanded and instilled fear from its opposite in a general manner, He desired it as an affirmation of His command because therein lies the difficulty, especially in the time of the Prophet, blessings and peace be upon him. For wealth in it was at the height of honor, especially if it was related to the necessities of women, from whom the matter began with the fact that among them were enemies, especially in the state of enmity appearing. He said, clarifying for the reform, gently inviting by expressing it as a loan, indicating that it is contrary to nature with the tool of doubt: ﴿If you lend to Allah﴾, meaning the Most High King, the One with absolute wealth, who possesses all attributes of perfection, by spending wealth and all your powers which He has made a trial for you in His obedience. And He desired goodness in it with sincerity and otherwise, so He said: ﴿A good loan﴾, meaning in the manner of sincerity, initiative, and placing it in the best of its places, in the easiest, most beautiful, most comfortable, and most just ways. And the greatest encouragement in it is that He arranged for it profit in this world and forgiveness in the Hereafter, so He said: ﴿He will multiply it for you﴾, meaning for you specifically, the least that is for one is ten to what is unlimited according to intentions. Al-Qushayri said: The address here is directed to the wealthy in giving their wealth and to the poor in freeing their days and times from their desires and preferring the desire of the truth over their own desires. So the rich is told: Prefer the desire in your wealth [and otherwise-], and the poor is told: Prefer My command in yourself, your heart, and your time.

And when man, due to his deficiency, even if he strives, does not reach all that he has been commanded, for indeed religion, even if it is easy, is firm: "No one will strive in it except that it overcomes him." He said: ﴿And He will forgive you﴾, meaning He will bring about forgiveness, which is the removal of what he has neglected and its effect for your sake by the blessing of spending. And these two sentences include bringing about joy and repelling evils, and that is all happiness.

And when the decree is: So Allah is Forgiving and Merciful, He added to it His saying: ﴿And Allah﴾, meaning the One whose greatness cannot be compared to anything ﴿is Appreciative﴾, meaning He is greatly appreciative of whoever gives for His sake, even if it is little, so He rewards him with a great reward beyond measure, and He is looking to the multiplication. ﴿And Forbearing﴾, He does not hasten punishment for a sin from the sins, even if it is great, rather He gives a long respite so that the servant may remember the goodness along with disobedience and repent. And He does not neglect nor should one be deceived by His forbearance, for the anger of the forbearing is unbearable.