'In the name of Allah, the Most Gracious, the Most Merciful' His saying, exalted and glorified is He: ﴿And whatever you spend of expenditure or make of vows, indeed, Allah knows it. And for the wrongdoers, there are no helpers.﴾ ﴿If you disclose your charities, it is well; but if you conceal them and give them to the poor, it is better for you. And He will remove from you some of your misdeeds. And Allah is All-Aware of what you do.﴾ The vows were part of the practice of the Arabs, and they would make many of them. So He, exalted and glorified is He, mentioned the two types: what a person does voluntarily, and what he does after obligating himself. It is said: a man vowed to do such and such when he committed to do it; he vows with a ضمّ (dhamma) of the دال (dal) and he vows with a كسر (kasra) of it. And His saying, exalted and glorified is He: ﴿Indeed, Allah knows it.﴾ Mujahid said: Its meaning is: He counts it. And in the verse is a promise and a warning. That is, whoever has a sincere intention will be rewarded, and whoever spends for show or for another reason that is revealed by boasting and harm and similar to that is a wrongdoer; his action becomes void, and he will not find a helper in it. And He unified the pronoun in 'He knows it,' even though He mentioned two things in terms of what He intended by what He mentioned or stated. And His saying, exalted and glorified is He: ﴿If you disclose your charities,﴾ the verse. The majority of the interpreters went to say that this verse is about voluntary charity. Ibn Abbas said:

And 'Asim read in the narration of Hafs, and Ibn Kathir, and Nafi in the narration of Warsh: "Fani'ma" with a kasra on the noon and the 'ayn. And Ibn 'Amir, and Hamza, and Al-Kisai read: "Fana'ima" with a fathah on the noon and a kasra on the 'ayn, and all of them emphasized the meem. (p-82) Abu Ali said: Whoever reads with a sukoon on the 'ayn, his saying does not stand, because he has combined two consonants, the first of which is not a letter of prolongation and softness. Rather, this is permissible according to the grammarians if the first is a letter of prolongation, as the prolongation becomes a substitute for the vowel. This is similar to: dabba and dhawall, and its like. And perhaps Abu 'Amr concealed the vowel and took it away, as he did with the concealment in "bareekum and ya'murukum". So the listener thought that the concealment was a sukoon for the gentleness of that in hearing and its subtlety.

As for the one who read "ni'ma" with a kasra on the noon and the 'ayn, his proof is that the origin of the word is ni'm with a kasra on the fa for the sake of the throat letter. And it is not permissible for him to be one who says: ni'ma. Do you not see that one who says: "this is the foot of a king," then he merges "these are the people of a king" and "the body of Majid"?

And Sibawayh said: "ni'ma" with a kasra on the noon and the 'ayn is not according to the language of one who said: "ni'm" and thus made the 'ayn silent, but rather according to the language of one who said: "ni'm" and thus moved the 'ayn. Abu Al-Khattab informed us that this is the language of Hudhayl, and its kasra - as he said - is playful. And if the one who said: "ni'ma" is among those who say: ni'm with a sukoon on the 'ayn, the merging is not permissible.

Qadi Abu Muhammad, may Allah have mercy on him, said: It seems that this is prohibited because it leads to the gathering of two consonants. Abu Ali said: As for the one who read: "na'ma" with a fathah on the noon and a kasra on the 'ayn, he has come with the word according to its origin, which is na'm. And from it is the saying of the poet: (p-83)

How few are my feet if they are ∗∗∗ the ones who strive in the commendable matter.

And it is not permissible for him to be among those who say before the merging: "ni'ma" with a sukoon on the 'ayn. And Al-Mahdawi said: And that is permissible and possible, and the 'ayn is broken after the merging due to the meeting of the two consonants.

Abu Ali said: And "ma" from his saying: ni'ma is in the position of نصب, and his saying: "hiya" is an explanation for the implied subject before the mention. And the estimation is: ni'm something by its beginning. And his saying: and the beginning is what is specific to praise, except that the added has been omitted, and the added to it has taken its place. And this is indicated by his saying: "for it is better for you" meaning the concealment is better. Just as the pronoun here is for the concealment and not for the charities, so likewise the subject is initially the beginning, which is what the pronoun is connected to, so the beginning is omitted, and the pronoun of the charities has taken its place.

The readers have differed in the saying of Allah, the Most High: ﴿And He will expiate for you﴾. Abu Amr, Ibn Kathir, and Asim in the narration of Abu Bakr read: "And We will expiate" with the letter 'n' and the raising of the letter 'r'. Nafi, Hamzah, and Al-Kisai read: "And We expiate" with the letter 'n' and the jasm (stopping) in the letter 'r'. Similar was narrated from Asim. Ibn Amer read: "And He will expiate" with the letter 'y' and the raising of the letter 'r'. Ibn Abbas read: "And You will expiate" with the letter 't', the kasra (diacritical mark) on the letter 'f', and the jasm in the letter 'r'. Ikrimah read: "And You will be expiated" with the letter 't', the fatha (diacritical mark) on the letter 'f', and the jasm in the letter 'r'. Al-Hasan read: "And We expiate" with the letter 'y' and the jasm in the letter 'r'. It was narrated from Al-A'mash that he read: "And He will expiate" with the letter 'y' and the nasb (accusative) of the letter 'r'. Abu Hatim said: Al-A'mash read: "He expiates" with the letter 'y' without a 'w' before it and with the jasm in the letter 'r'.

Al-Mahdawi narrated from Ibn Hurmuz that he read: "And You will be expiated" with the letter 't' and the raising of the letter 'r'. It was reported from Ikrimah and Shahr ibn Hawshab that they both read with a 't' and the nasb of the letter 'r'.

Qadi Abu Muhammad, may Allah have mercy on him, said: As for those readings with the letter 'n', they are the 'n' of greatness. And as for those with the letter 't', they are the acts of charity, except for what was narrated from Ikrimah regarding the fatha on the letter 'f', for the 't' in that reading is for the sins. And as for those with the letter 'y', Allah, the Most High, is the expiator - and giving in secrecy is also the expiation, as mentioned by Makki. As for the raising of the letter 'r', it has two interpretations: one is that the action is a news of a beginning, its estimation being: "And We expiate" or "And it expiates," meaning the charity, or "And Allah expiates." The second is the cutting and the beginning anew, and that the 'w' is not a conjunction for sharing but for connecting one sentence to another. As for the jasm in the letter 'r', it carries the speech on the position of His saying, the Most High: ﴿Then it is better﴾, as it is in a position of jasm in response to the condition, as if he said: "And if you conceal it, it will be greater for your reward." Then he connected it to this position, as in the reading of the one who read: "Whoever Allah misguides, there is no guide for him, and We leave them" with the jasm in the letter 'r', and examples of this are many.

As for the nasb of the letter 'r', it is on the estimation of "that" and contemplate. Al-Mahdawi said: It is similar to the nasb in the response to the question, as the reward is due by it for the obligation of another like the question. And the jasm in the letter 'r' is the clearest of these readings, as it indicates the entry of expiation into the reward, and its being conditional if concealment occurs. As for the raising of the letter 'r', it does not have this meaning.

And "from" in His saying: "from your sins" is for partitive exclusivity, and the meaning in that is established. Al-Tabari narrated from a group that they said: "from" is extra in this position, and that is a mistake from them. And His saying: ﴿And Allah is All-Aware of what you do﴾ is a promise and a warning.