Tafsir for verse: 3:180
وَلَا يَحۡسَبَنَّ ٱلَّذِينَ يَبۡخَلُونَ بِمَآ ءَاتَىٰهُمُ ٱللَّهُ مِن فَضۡلِهِۦ هُوَ خَيۡرٗا لَّهُمۖ بَلۡ هُوَ شَرّٞ لَّهُمۡۖ سَيُطَوَّقُونَ مَا بَخِلُواْ بِهِۦ يَوۡمَ ٱلۡقِيَٰمَةِۗ وَلِلَّهِ مِيرَٰثُ ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِۗ وَٱللَّهُ بِمَا تَعۡمَلُونَ خَبِيرٞ ١٨٠ ﴿180
180Those who withhold in miserliness what Allah has given them out of His grace should not take it as good for them. Instead, it is bad for them. They shall be forced, on the Doomsday, to put on what they withheld, as iron-collars round their necks. To Allah belongs the inheritance of the heavens and the earth. Allah is All-Aware of what you do.
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Commentary

(And do not think) for the one who reads with the 'taa' has understood it as an omitted addition, meaning: and do not think that the stinginess of those who are stingy is good for them. Likewise, for the one who reads with the 'yaa' and considers the subject of 'yahsabin' to be the pronoun of the Messenger of Allah, or the pronoun of someone else. And for the one who made the subject those who are stingy, the first object is understood to be omitted, its estimation being: and let not those who are stingy think that their stinginess is good for them. What justifies its omission is the indication of (yabkhaloon) upon it, and it is a separation. Al-Aghmash read without 'he' (they will be chained) as an explanation of his saying: it is evil for them, meaning they will be burdened with the consequence of what they were stingy with, a burden of chains. In their sayings: he is burdened with the chain of the dove, if he comes with a complaint by which he is insulted and criticized. It is said that what he was stingy with from the zakat will be made into a snake that he will wear around his neck on the Day of Resurrection, biting him from his horn to his foot and pecking his head, saying: I am your wealth. And about the Prophet, blessings and peace be upon him, regarding the one who withholds zakat: 'He will be burdened with a bald-headed snake.' [Agreed upon from the hadith of Abu Huraira, raised: 'Whoever Allah has given wealth and does not pay its zakat, his wealth will be represented by a bald-headed snake with two black spots around its neck on the Day of Resurrection.'] And it was narrated with a black snake. And from Al-Nakha'i: they will be burdened with a chain of fire. And to Allah belongs the inheritance of the heavens and the earth, meaning He has what is in them that their people inherit from wealth and others, so why do they withhold from Him of His ownership and do not spend it in His way? And similar to His saying: (And spend from what He has made you successors in it). And it was read (with what you do) in both the 'taa' and 'yaa', so the 'taa' is in the manner of turning, and it is more eloquent in the warning, and the 'yaa' is in the apparent form.

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