Tafsir for verses: 4:38, 4:39
وَٱلَّذِينَ يُنفِقُونَ أَمۡوَٰلَهُمۡ رِئَآءَ ٱلنَّاسِ وَلَا يُؤۡمِنُونَ بِٱللَّهِ وَلَا بِٱلۡيَوۡمِ ٱلۡأٓخِرِۗ وَمَن يَكُنِ ٱلشَّيۡطَٰنُ لَهُۥ قَرِينٗا فَسَآءَ قَرِينٗا ٣٨ ﴿38 وَمَاذَا عَلَيۡهِمۡ لَوۡ ءَامَنُواْ بِٱللَّهِ وَٱلۡيَوۡمِ ٱلۡأٓخِرِ وَأَنفَقُواْ مِمَّا رَزَقَهُمُ ٱللَّهُۚ وَكَانَ ٱللَّهُ بِهِمۡ عَلِيمًا ٣٩ ﴿39
38and (for) those who spend their wealth only to show people, and do not believe in Allah and the Last Day. Anyone for whom Satan is companion, evil he is as a companion. 39What harm was there for them if they had believed in Allah and the Last Day, and spent out of what Allah had given them. Allah knows all about them.
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Commentary

Showing off to people for pride, and to say: How generous they are and how kind, not seeking the face of Allah. It is said: It was revealed about the polytheists of Mecca who spent their wealth in enmity against the Messenger of Allah, blessings and peace be upon him. So evil is the companion that led them to stinginess and showing off and all evil. It may be a warning to them that the devil will be a companion to them in the Fire. And what is upon them, and what burden and consequence is upon them in faith and spending in the way of Allah, and the intended meaning is blame and reproach. Otherwise, every benefit and success is in that. This is similar to saying to the avenger: What harm would it have caused you if you had pardoned? And to the disobedient: What would it take away from you if you were dutiful? And it is known that there is no harm or loss in forgiveness and righteousness. But it is blame and reproach and ignorance of the place of benefit. And Allah is All-Knowing of them, a warning.

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