And when the Most High informed that it was not enough for them to deny the blessing of wealth without a covenant, until they committed disbelief by withholding the obligatory with the covenant, He informed that it was not enough for them also until they transgressed to disparaging the generous givers due to their love for their Lord, what was not obligatory upon them. So the Most High said, expressing in a form suitable for all that has passed from their categories, to make it clear that they all were characterized by that even if only some of them said it: "Those who slander" meaning: they criticize in secrecy. "The volunteers" meaning: those upon whom there is no obligation regarding their wealth, so they give charity and love to conceal their charities - as indicated by the merging. "From the believers" meaning: the steadfast in faith. "In charity." And when what has passed was inclusive of the wealthy and the poor, He specifically mentioned the poor for the increase of His favor and as a reference that encouragement towards little good is like encouragement towards much good. So He said, adding to: "The volunteers" "And those who do not find" meaning: from wealth "except their effort" meaning: their capacity which they exerted themselves in until they reached it.

And when slander is indeed disparagement, and it looks towards secrecy like a wink, and its substance in every arrangement revolves around obligation, the meaning is: they impose a slander upon the volunteers and do not reveal that to anyone, but rather they whisper it among themselves. And it returns to mockery and ridicule, which caused His saying: "So they mock them." And when there is nothing greater for a person than for the Almighty to take vengeance for him from his oppressor, He said: "Allah mocks them" meaning: He is the One to whom all matters belong and there is no matter for anyone else. "From them" meaning: He recompensed them for their actions with the people of His party, and He added to them with His saying: "And for them is a painful punishment" meaning: for what they caused pain to the hearts from that. And when they were confronted about it, they defended themselves with false oaths to deter them from it. Al-Bukhari narrated in the tafsir: "From Abu Mas'ud, may Allah be pleased with him, who said: When we were commanded to give charity, we used to hold back. Then Abu Aqil came with half a sa' (measure), and a man came with more than that. So the hypocrites said: Indeed, Allah is free of the charity of this one, and this other one only did it for show. Then the verse: "Those who slander" was revealed."