(p-6) And when he began the second verse with his saying: ﴿And among the Bedouins are some who believe﴾, it means that his faith continuously renews the effects of religion ﴿in Allah and the Last Day﴾. He knew that the first group was not believing in that, and rather their acknowledgment was only by the tongue without submission. Faith is the foundation upon which spending is based [from a pure heart for what is hoped for of its reward in the Last Day, without which wisdom would have ceased from this creation in this arrangement]. Then he added what faith yields, saying: ﴿And he takes﴾, meaning he encourages himself and strives against it if satanic whispers come to him, to consider ﴿what he spends﴾, meaning in what Allah has commanded ﴿as acts of drawing closer﴾, the plural of qurbah, for what brings him closer to Him, glorified and exalted is He ﴿with Allah﴾ [meaning] there is no greater honor than being close to Him; for He is the Greatest King ﴿and prayers﴾, meaning supplications ﴿of the Messenger﴾, meaning the one whose duty is to convey; for he does not say anything to them except from Allah, and he has used the terms act of drawing closer and prayer because of their cause.

And when he informed about their actions, he informed about their outcome and their fate; he said, beginning anew, confirming their hopes, encouraging in charity with the most emphatic assertion against their enemies of denial: ﴿Indeed, it is﴾, meaning their expenditures ﴿an act of drawing closer for them﴾, meaning as they intended; then he clarified the fruit of it being an act of drawing closer by saying: ﴿Allah will admit them﴾, meaning the One who has the attributes of perfection with a promise that there is no contradiction in it ﴿into His mercy﴾, meaning His honor, so it will encompass them. Then he justified that by saying (p-7) expressing with the greatest name, indicating that it is not permissible for a person except to pardon, even if he exerts the greatest effort: ﴿Indeed, Allah﴾, meaning the One whom no one can truly estimate as He deserves ﴿is Forgiving﴾, meaning profound in concealing the faults of whoever repents ﴿and Merciful﴾, meaning profound in honoring, that is a description of Him that is established, encompassing all who deserve it.