Tafsir for verses: 2:263, 2:264
۞ قَوۡلٞ مَّعۡرُوفٞ وَمَغۡفِرَةٌ خَيۡرٞ مِّن صَدَقَةٖ يَتۡبَعُهَآ أَذٗىۗ وَٱللَّهُ غَنِيٌّ حَلِيمٞ ٢٦٣ ﴿263 يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُواْ لَا تُبۡطِلُواْ صَدَقَٰتِكُم بِٱلۡمَنِّ وَٱلۡأَذَىٰ كَٱلَّذِي يُنفِقُ مَالَهُۥ رِئَآءَ ٱلنَّاسِ وَلَا يُؤۡمِنُ بِٱللَّهِ وَٱلۡيَوۡمِ ٱلۡأٓخِرِۖ فَمَثَلُهُۥ كَمَثَلِ صَفۡوَانٍ عَلَيۡهِ تُرَابٞ فَأَصَابَهُۥ وَابِلٞ فَتَرَكَهُۥ صَلۡدٗاۖ لَّا يَقۡدِرُونَ عَلَىٰ شَيۡءٖ مِّمَّا كَسَبُواْۗ وَٱللَّهُ لَا يَهۡدِي ٱلۡقَوۡمَ ٱلۡكَٰفِرِينَ ٢٦٤ ﴿264
263A graceful word and forgiving is better than charity followed by causing hurt. Allah is All-Independent, Forbearing. 264O you who believe, do not nullify your acts of charity by boasting about (doing people a) favour and by causing (them) hurt, like the one who spends his wealth to show off before peopleand does not believe in Allah and in the Last Day. So, his example is like a rock on which there is dust, then a heavy rain came over it and left it barren. They have no ability to gain anything out of what they have done, and Allah does not give guidance to the people who disbelieve.
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Commentary

A good saying is a beautiful response and forgiveness for the asker when he finds something that burdens the one being asked. Or to attain forgiveness from Allah due to the beautiful response, or forgiveness from the side of the asker, because if he responds to him with a beautiful response, it excuses him. It is better than a charity that is followed by harm. The report about the indefinite subject is valid due to its specificity with the description. And Allah is Self-Sufficient; He has no need for a spender who boasts and causes harm. He is forbearing regarding hastening punishment, and this is anger from Him and a warning to him. Then He emphasized this by following it with: 'Like one who spends his wealth.' Do not invalidate your charities by boasting and causing harm, like the hypocrite who spends his wealth to show off to the people, not wanting by his spending the pleasure of Allah or the reward of the Hereafter. His example is like that of a smooth rock upon which is dust. And Sa'id ibn al-Musayyib read it: 'smooth rock' with the weight of 'krawan.' Then a heavy rain fell upon it, leaving it bare and clean of the dust that was upon it. From it, 'bare' refers to the forehead of the bald man when it shines. They are unable to gain anything from what they have earned, as His saying: 'So We made it like scattered dust.' And it is possible that the 'like' is in the accusative case as a condition: do not invalidate your charities resembling the one who spends. If you say: how did He say: 'they are unable' after saying: 'like the one who spends'? I say: He meant by 'the one who spends' the type or group that spends, and because 'min' and 'alladhi' can interchange, it is as if it was said: like one who spends.

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Al-ZamakhshariAbū al-Qāsim Maḥmūd ibn ʿUmar al-Zamakhsharī
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