Allah, the Exalted, says:

"The devil promises you poverty and orders you to immorality. And Allah promises you forgiveness from Him and bounty. And Allah is All-Encompassing and All-Knowing."

"He gives wisdom to whom He wills, and whoever is given wisdom has certainly been given much good. And none will remember except those of understanding."

This verse and what follows, even if it is not a command to give charity, it draws the souls towards charity. The Exalted clarified in it the whispers of the devil, his insinuations, and his enmity. He reminded of His reward, for there is no Lord other than Him, and He reminded of His bounty with wisdom, praised it, and alerted that the people of understanding are those who remember and who evaluate the worth of spending in obedience to Allah, the Exalted, and otherwise.

Then He mentioned His knowledge of every expenditure and vow, and in that is a promise and a warning. Then He clarified the ruling on declaration and concealment, and likewise to the end of the meaning.

And the promise in the speech of the Arabs - when it is mentioned - is for good, and when it is restricted by what is promised, it may be restricted by good or by evil, like glad tidings. This verse is among those in which the promise is restricted by something disliked, which is poverty.

And immorality: is everything that is immoral, and the mention of it is immoral, and all disobedience to Allah is immorality. And Haywah narrated from a man of the people of the ribat that he read "poverty" with a dammah on the fa, and it is a language. Ibn Abbas said: In the verse are two from the devil and two from Allah, the Exalted.

Ibn Mas'ud narrated from the Prophet, blessings and peace be upon him, that he said: "Indeed, the devil has a whisper from the son of Adam, and the angel has a whisper. As for the whisper of the devil, it is a promise of evil and denial of the truth. So whoever finds that, let him seek refuge. And as for the whisper of the angel, it is a promise of good and affirmation of the truth. So whoever finds that, let him praise Allah." Then he recited to him: "The devil promises you poverty and orders you..." the verse.

And forgiveness: it is the covering of His servants in this world and the Hereafter, and bounty: it is provision in this world and expansion in it, and bliss in the Hereafter. And Allah, the Exalted, has promised all of that.

And Al-Naqqash mentioned that some people find comfort in this verse that poverty is better than wealth, because the devil only distances the servant from good, and by frightening him with poverty, he distances him from it.

Qadi Abu Muhammad, may Allah have mercy on him, said: There is no decisive proof in the verse except that the opposition to it is strong. It has been narrated that in the Torah: "My servant, spend from My provision, and I will expand upon you My bounty, for My hand is extended over every extended hand." And in the Qur'an is its confirmation: "And whatever you spend of anything, He will replace it, and He is the best of providers." [Saba: 39] And "All-Encompassing" because He encompasses everything with mercy and knowledge.

Then He, the Most High, informed about Himself that: ﴿He gives wisdom﴾ meaning He gives it to whom He wills of His servants. The interpreters have differed regarding wisdom in this context. Al-Suddi said: Wisdom is prophethood. Ibn Abbas said: It is the knowledge of the Qur'an, its understanding, its abrogation, its definitive and ambiguous verses, and its Arabic language. Qatadah said: Wisdom is the understanding of the Qur'an, as stated by Mujahid. Mujahid also said: Wisdom is being correct in speech and action. Ibn Zayd and his father Zayd ibn Aslam said: Wisdom is intellect in religion. Malik said: Wisdom is knowledge in religion, understanding it, and following it. Ibn al-Qasim narrated from him that he said: Wisdom is contemplation of the matter of Allah and following it. He also said: Wisdom is obedience to Allah, understanding in religion, and acting upon it. Al-Rabi' said: Wisdom is fear. This is also reflected in the saying of the Prophet, blessings and peace be upon him: "The head of everything is the fear of Allah, the Most High." Ibrahim said: Wisdom is understanding. Zayd ibn Aslam and Al-Hasan said: Wisdom is piety.

All these statements, except for the saying of Al-Suddi, are close to one another, because wisdom is a source of precision, which is perfection in action or speech. The Book of Allah is wisdom, and the Sunnah of His Prophet is wisdom. Everything mentioned is a part of the wisdom that is the genus. The majority read: "Whoever is given wisdom" in the form of an action for the object. Al-Zuhri and Ya'qub read: "And whoever gives him wisdom" with a kasrah on the ta, meaning: and whoever Allah gives wisdom. Thus, "whoever" is the first object and "wisdom" is the second object. Al-Akhfash read: "And whoever He gives wisdom." Al-Rabi' ibn Khuthaym read: "You give wisdom to whom You will" with a ta in "You give" and in "You will" a dot from above, and "And whoever is given wisdom" with a ya.

The rest of the verse is a reminder of a clear sign and an establishment for the heedless. The intellects are the minds, and the singular is: lub.