He gives wisdom to whom He wills for knowledge and acting upon it. The wise one with Allah is the knowledgeable one who acts. It has been recited (and whoever is given wisdom) meaning and whoever Allah gives wisdom. This is how Al-A'mash recited it. And 'a great deal of good' is an indefinite noun for the purpose of glorification, as if he said: he has been given any great good. And none will remember except those of understanding. He means the wise, knowledgeable, and acting ones. The intention is to encourage acting upon what the verses entail regarding spending.