His saying, exalted and majestic is He:

﴿And let not those of virtue among you and wealth swear not to give to their near relatives and the needy and the emigrants in the cause of Allah. And let them pardon and overlook. Would you not like that Allah should forgive you? And Allah is Forgiving and Merciful﴾

The well-known narrations state that this verse was revealed regarding the story of Abu Bakr al-Siddiq, may Allah be pleased with him, and Mistah ibn Uthatha. This is because he was the son of his cousin's daughter and was among the poor emigrants of Badr. Mistah ibn Uthatha ibn Abbad ibn al-Muttalib, ibn Abd Manaf, and it is said that his name is Awf, and Mistah is a nickname. Abu Bakr, may Allah be pleased with him, used to spend on him due to his poverty. When the incident of the slander occurred and Mistah said what he said, Abu Bakr, may Allah be pleased with him, swore that he would not spend on him or benefit him in any way ever again. Then Mistah came and apologized, saying: 'I only used to attend the gathering of Hassan and listen without speaking.' Abu Bakr, may Allah be pleased with him, said to him: 'You laughed and participated in what was said,' and he passed by him on his right side, then the verse was revealed.

Al-Dahhak and Ibn Abbas, may Allah be pleased with them, said: A group of believers cut off their benefits from anyone who spoke about the slander and said: 'By Allah, we will not maintain relations with anyone who spoke about the matter of Aisha.' Then the verse was revealed concerning all of them. The first is more correct, but the verse applies to the Ummah until the Day of Resurrection, that no one of virtue and wealth should become angry and swear that he will not benefit one who has this quality for the rest of time.

The jurists have seen that whoever swears not to perform a Sunnah or a recommended act and makes it permanent, it is a blemish on his testimony. Al-Balkhi mentioned this in al-Muntaha, and from it is the saying of the Prophet, blessings and peace be upon him: 'Which of you is the one who swears by Allah not to do good?'

And 'ya'tali' means: he swears, and its form is yaftail, from al-aliya, which is the oath. A group said: Its meaning is: he shortens, from your saying: 'I swore in such and such if you shortened in it.' And from it is His saying, exalted and majestic is He: ﴿They do not cease to harm you﴾ [Al-Imran: 118]. Abu Ja'far ibn al-Qaqa' read: 'And let not swear,' and this form is yatefa'al from al-aliya without dispute, and it is in the Mus'haf 'ya' ta' lam.' Therefore, this difference is valid for Abu Ja'far and Zayd, and they narrated it. Al-Tabari mentioned that the writing of the Mus'haf is with the reading of the majority, so his apparent statement is that there is an alif before the ta. And 'virtue and wealth' here refers to money, and His saying, exalted and majestic is He: 'Would you not like' is an example and a proof, meaning: just as you love Allah's forgiveness for you for your sins, so I forgive those below you. This meaning is reflected in the saying of the Prophet, blessings and peace be upon him: 'Whoever does not show mercy will not be shown mercy.' It was narrated that when this verse was revealed, Abu Bakr, may Allah be pleased with him, said: 'I love for Allah to forgive me,' and he returned to Mistah the spending and kindness that he had been providing for him. Aisha, may Allah be pleased with her, said: 'And he expiated for his oath.' Ibn Mas'ud, may Allah be pleased with him, and Sufyan ibn Husayn read: 'And let them pardon and overlook' with the ta from above in both of them, and it was narrated from the Prophet, blessings and peace be upon him.

Some people said: This is the most hopeful verse in the Book of Allah, the Exalted, in terms of Allah's kindness towards the sinners with this word.

The judge Abu Muhammad, may Allah have mercy on him, said: The verse gives a favor from Allah, the Exalted, in this world. The hope, however, is in the Hereafter. As for the hope in this verse by analogy, it is if He commands those with means to pardon, then this favor is extended by the vastness of His mercy, and there is no Lord besides Him. The verses of hope are His saying, the Exalted: "Say, O My servants who have believed, fear your Lord" [Az-Zumar: 53], and His saying, the Exalted: "Allah is Kind to His servants" [Ash-Shura: 19]. I heard my father, may Allah have mercy on him, say: The most hopeful verse in the Book of Allah, the Exalted, in my view is His saying: "And give good tidings to the believers that they will have from Allah a great bounty" [Al-Ahzab: 47]. And Allah, Blessed and Exalted, said in another verse: "And those who have believed and done righteous deeds will be in gardens of paradise; they will have whatever they wish with their Lord. That is the great bounty" [Ash-Shura: 22]. So He explained the great bounty in this verse and gave good tidings to the believers in that one. Some of them said: The most hopeful verse in the Book of Allah, the Exalted, is His saying: "And your Lord is going to give you, and you will be satisfied" [Ad-Duha: 5]. This is because the Messenger of Allah, blessings and peace be upon him, does not wish for anyone from his nation to remain in the Fire.