'What' in: ( نعما ) is an indefinite noun that is neither connected nor described. The meaning of 'so what a good thing it is' is that it is a good thing to express it. It has been recited with the noon letter being broken and opened. 'And if you conceal it and give it to the poor, and you attain its rightful places with concealment, it is better for you.' Concealment is better for you. The intended meaning is the voluntary charity, for the best in obligatory acts is to declare them. Ibn Abbas, may Allah be pleased with him, said: 'The charity given in secret in voluntary acts is better than its declaration by seventy times, and the declaration of obligatory charity is better than its secrecy by twenty-five times.' [This was narrated by al-Tabari from the narration of Ibn Abbas, who said: 'Allah made the secret charity in voluntary acts better than its declaration by seventy times, and made the declaration of obligatory charity better than its secrecy by twenty-five times, and likewise for all obligatory and voluntary acts in everything.'] The reason that declaring the obligatory acts is better is to dispel suspicion. If the one giving charity is not known for wealth, then concealing it is better. And if the volunteer wants to be followed, then showing it is better. 'He expiates' has been recited with the noon letter raised, either as an addition to the position of what follows the 'fa' or as a news of an omitted subject, meaning 'and we expiate.' Or it can be understood as a sentence of a verb and subject that begins, and is connected to the position of the 'fa' and what follows it, because it is the answer to the condition. It has also been recited: 'and He expiates,' with the 'ya' raised, and the action belongs to Allah or to the concealment. 'And expiate' with the 'ta,' raised and connected, and the action belongs to the charities. Al-Hasan, may Allah be pleased with him, recited it with the 'ya' and in the accusative by implying 'that.' Its meaning is: 'If you conceal it, it will be better for you, and He will expiate for you.'