His saying, exalted and majestic is He:

﴿And what is [the matter] with you that you do not spend in the cause of Allah while to Allah belongs the inheritance of the heavens and the earth? Not equal are those among you who spent and fought before [the victory]. Those are greater in degree than those who spent afterwards and fought. And to all Allah has promised the best [reward]. And Allah is Acquainted with what you do.﴾

﴿Who is it that would loan Allah a goodly loan so He may multiply it for him? And he will have a noble reward.﴾

The meaning: And what is [the matter] with you that you do not spend in the cause of Allah while you are dying and leaving your wealth? This saying is similar to His saying, exalted and majestic is He: ﴿And to Allah belongs the inheritance of the heavens and the earth.﴾ In it is an additional reminder of Allah, exalted and majestic is He, and a lesson, and from it is necessitated the saying we have estimated.

(p-222) His saying, exalted and majestic is He: ﴿Not equal are those among you who spent and fought before [the victory].﴾ The verse was narrated to have been revealed because a group of the Companions, may Allah be pleased with them, spent many expenditures until the people said: These are greater in reward than anyone who has spent previously. So the verse was revealed clarifying that the spending before the victory is greater in reward. This interpretation is based on the verse having been revealed after the victory, and it has been said that it was revealed before the victory as an encouragement to spend. The first is more well-known, and Al-Tha'labi narrated that it was revealed regarding Abu Bakr As-Siddiq, may Allah be pleased with him, and regarding his expenditures. In this regard is the saying of the Prophet, blessings and peace be upon him, to Khalid ibn Al-Walid, may Allah be pleased with him: "Leave my companions alone, for if one of you were to spend like Uhud in gold, he would not reach a handful of one of them nor half of it."

And the people differed regarding the victory referred to in this verse. Abu Sa'id Al-Khudri and Ash-Shabi said it is the victory of Al-Hudaybiyyah, and it has been established in Surah [Al-Fath] that it is indeed a victory. Abu Sa'id, may Allah be pleased with him, raised it to the Prophet, blessings and peace be upon him, saying: "The best of what is between the two migrations is the victory of Al-Hudaybiyyah." And Qatadah, Mujahid, and Zayd ibn Aslam said it is the victory of Makkah which abolished the migration. This is the well-known opinion regarding which the Messenger of Allah, blessings and peace be upon him, said: "There is no migration after the victory, but there is jihad and intention." And a man said to him after the victory of Makkah: "I pledge allegiance to you for migration." The Messenger of Allah, blessings and peace be upon him, said: "Indeed, the migration has gone with what is in it." And indeed, migration is a serious matter, but I pledge allegiance to you for jihad. And the ruling of jihad remains until the end of time. So whoever spends at the time of need for the cause is greater in reward than one who spends when the cause is self-sufficient. Most of the interpreters agree that His saying, exalted and majestic is He: "are equal" is ascribed to "those who" and he left out the mention of the counterpart that is not equal to it because His saying, exalted and majestic is He: ﴿of those who spent afterwards﴾ has already explained and clarified it. It is possible that the subject of "are equal" is omitted, its estimation being: the spending among you is not equal. This is supported by the fact that its mention has preceded in His saying, exalted and majestic is He: ﴿And what is [the matter] with you that you do not spend﴾ and His saying, exalted and majestic is He: "those who spent" is an introduction and its news is the following sentence.

And the majority of the seven reciters read: "And to all, Allah has promised the best." This is the view that Allah's promise is not hindered by any obstacle from establishing the preceding verb. Ibn 'Amir read: "And to all, Allah has promised the best." As for Sibawayh, may Allah have mercy on him, he considered the verb as a predicate for the subject, and in it is a pronoun that refers back, and his omission of it is ugly in his view; it does not occur except in poetry and similar forms. Among them is the saying of the poet:

I have become the mother of the choices, claiming against me a sin that I did not commit.

He said: However, they carried the news on the attributes, as in the saying of Jarir:

... and there is nothing I protected with what is permissible.

And on the connections, as in His saying, the Most High: "Has Allah sent a human as a messenger?" [Al-Isra: 94]. Others, apart from Sibawayh, went to say that "promised" is in the position of the attribute, as if he said: Those are and to all, Allah has promised the best. The proponent of this view has fallen into this forced interpretation to avoid the omission of the pronoun from the predicate of the subject. And "the best" refers to Paradise, as Mujahid and Qatadah said, and the promise includes what precedes Paradise of victory and spoils. And His saying, the Most High: "And Allah is All-Aware of what you do" contains a promise and a warning.

His saying, the Most High: "Who is it that will lend Allah a good loan?" The verse. Some grammarians said: "Who" is the subject, and "this" is its predicate, and "the one who" is an attribute. Others among them said: "Who" is the subject, and "this" is an addition with "the one who," and "the one who" is the predicate of the subject. Al-Hasan said: This verse was revealed regarding voluntary acts in all matters of religion, and "the loan" and "the advance" and similar terms mean that a person gives something and awaits its reward. And "the multiplication" from Allah, the Most High, is in good deeds; Allah multiplies for whom He wills from ten to seven hundred. It has been reported that the multiplication is raised to seven hundred, and the mention of that has passed in Surah Al-Baqarah with its various interpretations. Abu 'Amr, Nafi', Hamzah, and Al-Kisai read: "So He multiplies it" in the nominative case either as a conjunction or as a separate and new statement. And 'Asim and Ibn 'Amir read: "So He multiplies it" in the accusative case with the 'fa' in response to the question, and there is uncertainty in that. Abu Ali said: Because the question did not occur about the loan, but rather the question occurred about the doer of the loan. The 'fa' only nominates a verb that is returned to a verb that is being questioned about. However, this difference has carried that upon the meaning, as if His saying, the Most High: "Who is it that will lend?" is as if He said: Does anyone lend to Allah, so He multiplies it? Ibn Kathir read: "So He doubles it" with a strengthened 'ain and a rounded 'fa,' and likewise Ibn 'Amir read it, except that he opened the 'fa.' And "the noble reward" is that which is accompanied by pleasure and acceptance, and this is the meaning of the supplication: "O Noble One of Forgiveness," meaning that with His forgiveness is pleasure and gain, and the forgiveness of humans is not like that.