His saying, exalted and majestic is He: "It is not upon you to guide them, but Allah guides whom He wills. And whatever you spend of good, it is for yourselves. And you do not spend except seeking the face of Allah. And whatever you spend of good will be fully paid back to you, and you will not be wronged."

It has been narrated from Sa'id ibn Jubair regarding the reason for this verse: "The Muslims used to give charity to the poor among the People of the Covenant. When the poor among the Muslims increased, the Messenger of Allah, blessings and peace be upon him, said: 'Do not give charity except to your own people.' Then this verse was revealed, permitting charity to those who are not from the religion of Islam.

And Al-Naqqash mentioned: "The Prophet, blessings and peace be upon him, brought forth some charity, and a Jew came to him and said: 'Give me.' The Prophet, blessings and peace be upon him, said: 'You have no share in the charity of the Muslims.' The Jew went away not far, and then the verse was revealed: 'It is not upon you to guide them.' The Messenger of Allah, blessings and peace be upon him, called him back and gave him, then Allah abrogated that with the verse of charity."

It has been narrated from Ibn Abbas that there were some from the Ansar who had relatives among Banu Qurayzah and Banu al-Nadir. They did not give charity to them, hoping that they would convert to Islam if they were in need. Then the verse was revealed because of that.

Some of the commentators reported that Asma bint Abu Bakr al-Siddiq, may Allah be pleased with them both, wanted to maintain ties with her grandfather Abu Quhafah. Then she refrained from that because he was a disbeliever, and the verse was revealed regarding that.

Al-Tabari mentioned that the purpose of the Prophet, blessings and peace be upon him, in prohibiting charity was so that they would convert and enter the religion. Allah said: 'It is not upon you to guide them.'

And this charity that has been permitted to them, according to what these narrations contain, is only voluntary charity. As for obligatory charity, it is not permissible to give it to a disbeliever. This ruling is applicable for Muslims today with their People of the Covenant and with those captured from the belligerents.

Ibn al-Mundhir said: "All whom I have preserved from the scholars have agreed that a dhimmi is not to be given anything from the zakat of wealth." Then he mentioned a group who stated that, and did not mention any disagreement. Al-Mahdawi said: "It has been permitted for Muslims to give the polytheists among their relatives from obligatory charity by this verse." And this is rejected by me.

And the guidance that is not upon Muhammad, blessings and peace be upon him, is the creation of faith in their hearts. As for the guidance that is supplication, it is upon him, and it is not intended in this verse. Then Allah, exalted and majestic is He, informed that He guides whom He wills, meaning He directs him. And in this is a refutation against the Qadariyyah and the sects of the Mu'tazilah.

Then he informed that the expenditure of a person is indeed for himself, so he does not consider where it falls. Then he clarified that the accepted expenditure is only that which is sought for the face of Allah. This is one of the interpretations of His saying, ﴿And whatever you spend is only for the sake of Allah﴾. There is another interpretation, which is that it is a testimony from Allah, glorified and exalted is He, to the Companions that they only spend seeking His face. So it is a report from Him to them in which there is preference. According to the other interpretation, it is a condition upon them, and the condition applies to others from the Ummah. The phrase " , "seeking