Commentary
By night and by day, in secret and openly, they occupy the times and conditions with charity due to their eagerness for good. Whenever a need of a needy person befalls them, they hasten to fulfill it and do not delay it, nor do they excuse themselves by time or circumstance. It is said that it was revealed about Abu Bakr al-Siddiq, may Allah be pleased with him, when he donated forty thousand dinars, ten by night, ten by day, ten in secret, and ten openly. And from Ibn Abbas, may Allah be pleased with them both: it was revealed about Ali, may Allah be pleased with him, who had only four dirhams, so he donated one dirham by night, one dirham by day, one dirham in secret, and one dirham openly. It is said that it was revealed regarding the fodder for horses and tying them in the cause of Allah. And from Abu Huraira, may Allah be pleased with him, whenever he passed by a fat horse, he would recite this verse.
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