And when the totality of what befalls them from the punishment is the spending by purifying what is clean from their wealth by assisting in the way of Allah, out of fear of being accused of hypocrisy in their words, so that they may redeem themselves from the journey, He said: "Say, spend"; meaning: bring forth spending for everything that is called spending. "Willingly or unwillingly"; meaning: showing obedience or showing reluctance. And since the reason for their avoidance is indeed their disbelief, not their spending, He did not connect the answer with 'fa' (so) but rather said: "It will not be accepted from you"; meaning: there will be no acceptance of anything that comes from you at all, from anyone who has the right to accept it, and for that reason, He built it for the passive form; because your hearts are reluctant and do not have a good intention in spending or in anything else. Thus, the division of your spending into willingness and reluctance is only in consideration of the apparent. And as if He expressed by the active form a reference to its apparent acceptance from them; and since it is not accepted inwardly in any case, He justified it by saying: "Indeed, you were"; meaning: by nature and disposition, "a people of transgression"; meaning: deeply rooted in transgression, reaching the utmost limits of it.