His saying, exalted is He: "Those who are stingy and command people to be stingy and conceal what Allah has given them of His bounty. And We have prepared for the disbelievers a humiliating punishment." "And those who spend their wealth to be seen by people and do not believe in Allah or the Last Day. And whoever has the devil as a companion, then evil is the companion." "And what is upon them if they had believed in Allah and the Last Day and spent out of what Allah had provided for them? And Allah is All-Knowing of them." A group said: "Those" is in the position of a substitute for "whoever" in His saying: "Whoever is arrogant and boastful" [An-Nisa: 36]. Its meaning - on this - is: they are stingy with their wealth. "And they command people" meaning: their brothers, and those who are likely to obey them in being stingy with wealth, so that it is not spent in any of the ways of kindness to those mentioned. "And they conceal what Allah has given them of His bounty," meaning: of provision and wealth. So it comes - on this - that the stingy are denied the love of Allah, and the verse is then about the believers. The meaning is: Do good, O believers, to those whom He named, for indeed Allah does not love those who have traits that prevent kindness to them among the believers. As for the disbelievers, indeed He has prepared for them "a humiliating punishment." So He distinguished the threat to the believers from the threat to the disbelievers by making the former the absence of love, and the latter a humiliating punishment. Another group said: "Those" is in the position of nominative as a subject, and the predicate is omitted, its estimation - after His saying: "of His bounty" - is: they are punished, or rewarded, or something similar. Al-Zajjaj said: The predicate is in His saying, exalted is He: "Indeed, Allah does not do injustice even to the weight of a mustard seed, and if it is a good deed, He multiplies it" [An-Nisa: 40]. And there is some difficulty in this, and the verse is all about the disbelievers. It has been narrated that it was revealed about the scholars of the Jews in Medina, for they were stingy in informing about the description of Muhammad, blessings and peace be upon him, and with what they had of knowledge regarding that. They commanded people to be stingy in two ways: by saying to their followers and common people: deny the matter of Muhammad and be stingy with it, and by saying to the Ansar: Why do you spend your wealth on these emigrants, so that you become poor? And something similar has been narrated from Mujahid, Hadhrami, Ibn Zayd, and Ibn Abbas. The reality of stinginess is the withholding of what is in hand, and greed is the stinginess that is accompanied by a desire for what is in the hands of people. And concealing the bounty is - on this - concealing knowledge, and the threat of humiliating punishment for them. Isa ibn Umar and Al-Hasan read: "with stinginess" with a damma on the ba and kha, while the majority read with a damma on the ba and a sukoon on the kha. Hamzah and Al-Kisai read here and in [Al-Hadid] "with stinginess" with a fatha on the ba and kha. Ibn Al-Zubair, Qatadah, and a group read with a fatha on the ba and a sukoon on the kha. All of these are dialects. And "We have prepared" means: We have made easy, and We have prepared, and We have brought forth. And "Al-‘Atid" means: the present. And "humiliating" is that which is accompanied by disgrace and humiliation, and it is more severe and harsher for the punished.

'In the name of Allah, the Most Gracious, the Most Merciful' And His saying, exalted is He: "And those who spend" - Al-Tabari said: "And those who" is in the position of a genitive conjunction with "the disbelievers," and it is correct for it to be in the position of a nominative conjunction with "those who are stingy" based on the interpretation: whoever sees it as disconnected and sees the news as omitted. He said: It was revealed about the Jews. It is also correct for it to be in the position of a nominative conjunction with the omission of the news, and its estimation is: -after "the Last Day"-: they are punished. Mujahid said: This verse was revealed about the Jews. Al-Tabari said: This is weak, because he negated faith in Allah and the Last Day from this attribute, and the Jews are not like that. Al-Qadi Abu Muhammad, may Allah have mercy on him, said: And the saying of Mujahid is directed towards exaggeration and obligation, since their faith in the Last Day is like no faith, in that it does not benefit them. The majority said: It was revealed about the hypocrites, and this is the correct view. Their spending is what they used to give in zakat, and they spend in traveling with the Messenger of Allah, blessings and peace be upon him, showing off and defending themselves, not out of faith in Allah or love for His religion. And "showing off" is in the accusative case as a circumstance for the pronoun in "they spend," and the agent is "they spend." And his saying: "And they do not believe" is in the relative clause, because the circumstance is not separated if it is from what is in the relative clause. Al-Mahdawi reported that the circumstance can be from "those who," so on this basis, "and they do not believe" would be disconnected and not from the relative clause. The first is more correct, and what Al-Mahdawi reported is weak. It is possible that "and they do not believe" is in the position of a circumstance, meaning: not believing, so the "and" would be the conjunction of the circumstance. And "the companion" is a noun meaning one who accompanies, from the act of accompanying, and it is: the association and companionship. Here it indicates a companionship with mixing and affection. Every person is accompanied by the devil, but the compliant one is disobedient to him. From this, it is said about what is tied from camels and cattle: two companions, and it is said about the rope by which they are tied: a bond. The poet said: (p-553) "Like one who enters his head, no one brought him near between the two companions until the bond tied him." So the meaning is: and whoever has the devil as a companion and associate is close to obeying him, and his outcome will be bad. And "a companion" is in the accusative case as a distinction, and the agent for "was bad" is implied, its estimation is: the companion was bad for a companion, in the manner of "how bad." Al-Tabari linked this verse with His saying, exalted is He: "How bad for the wrongdoers is the substitute" [Al-Kahf: 50], and that is rejected, because "substitute" is a circumstance, and there is a consideration in this. And His saying, exalted is He: "And what is upon them" - "what" is raised by the beginning, and "that" is a relative pronoun, and "upon them" is the news of the beginning, the estimation is: And what thing is upon them? It is correct for "what" to be a noun by itself, and "that" meaning "the one who" is a beginning and news. And the answer to "if" in His saying: "what" is an answer that is presented. Al-Qadi Abu Muhammad, may Allah have mercy on him, said:

And it is as if this saying implies that faith is related to their ability and their actions. It is not said to anyone: 'What is upon you if you acted?' except in what is within their power. And this is a doubt for the Mu'tazilah, and the separation from it is that what is required is indeed their earning, their striving, and their inclination towards faith. As for creation, Allah is the One who is unique in it. And in this saying, there is a lamentation for them, and a beautiful invitation that necessitates caution and compassion.

﴿And Allah was All-Knowing of them﴾ is a statement that contains a warning and alerts to the severity of their collusion, meaning: concealment will not benefit them while Allah, the Exalted, is All-Knowing of them.