And what is [the matter] with you that you do not spend in the cause of Allah, while to Allah belongs the inheritance of the heavens and the earth? He inherits everything in them, and nothing remains for anyone from wealth or otherwise. This means: what purpose do you have in refraining from spending in the cause of Allah and fighting alongside His Messenger, while Allah is destroying you and inheriting your wealth? This is one of the most compelling motivations for spending in the cause of Allah. Then He clarified the difference between those who spend, saying: 'Not equal are those of you who spent and fought before the conquest of Mecca, and those who spent afterward.' He omitted [the latter] for the clarity of the indication. Those who spent before the conquest are the foremost among the emigrants and the helpers, concerning whom the Prophet, blessings and peace be upon him, said: 'If one of you were to spend like Mount Uhud in gold, he would not reach a handful or even half of it of what they [the earlier ones] have done.' They have a greater rank. It has been recited: 'before the conquest,' and 'and each' refers to each one of the two groups. Allah has promised the best reward, which is the good reward, meaning Paradise, with varying degrees. It has been recited in the nominative: 'and each [of them] has been promised by Allah.' It is said that it was revealed concerning Abu Bakr, may Allah be pleased with him, because he was the first to embrace Islam and the first to spend in the cause of Allah. The good loan refers to spending in His cause. This is likened to a loan metaphorically, because when one gives his wealth for His sake, it is as if he has lent it to Him, and He will multiply it for him, meaning He will give him his reward for his spending multiplied 'many times over' from His bounty. And for him is a noble reward, meaning: that reward, along with the multiples, is noble in itself. It has been recited: 'and He will multiply it.' And both have been recited in the accusative as a response to the question. The nominative is an addition to 'He lends,' or to 'He will multiply it.'