From what We have provided you is for partiality, and the intended meaning is: the obligatory spending before death comes to any of you, before he sees the signs of death and witnesses what he is in despair of being delayed, and the noose tightens around him, and it becomes difficult for him to spend, and the time for acceptance passes, then he regrets the withholding and bites his hands over the loss of what he was capable of. And from Ibn Abbas, may Allah be pleased with him: 'Give charity before the dominion of death descends upon you, for no repentance will be accepted, nor will deeds be beneficial.' And from him: 'What prevents any of you, if he has wealth, from giving zakat, and if he is able to perform Hajj, from doing so before death comes to him, and he asks his Lord for a return but is not granted it.' And from him: 'It was revealed regarding the one who neglects zakat, and by Allah, if he saw good, he would not ask for a return.' It was said to him: 'Do you not fear Allah? Do the believers ask for a return?' He said: 'Yes, I recite to you a Quran regarding it,' meaning: 'It was revealed concerning the believers, and they are the ones addressed by it.' And similarly from Al-Hasan: 'There is no one who did not give zakat, did not fast, and did not perform Hajj except that he asks for a return.' And from Ikrimah, it was revealed regarding the people of the Qibla: 'If only You would delay me.' And it was read: 'Delay me,' meaning: 'Would that You would delay my death to a near time so that I may give charity.' And Ubayy read: 'So that I may give charity' in the original. And it was read: 'And I would be,' in conjunction with the position of 'So that I may give charity,' as if it were said: 'If You delay me, I would give charity and I would be.' And whoever read: 'And I would be' in the accusative, it is based on the wording. And Ubaid bin Umair read: 'And I would be,' meaning: 'And I would be a number of good deeds.' And Allah will not delay, negating the delay in a manner that affirms its meaning contradicts the negated wisdom. The meaning is: 'If you know that delaying death beyond its time is something unattainable, and that it is inevitable, and that Allah is All-Knowing of your deeds, then it is necessary to hasten to fulfill the obligations and prepare to meet Allah.' And it was read: 'You do.' From the Messenger of Allah, blessings and peace be upon him: 'Whoever recites Surah Al-Munafiqun is free from hypocrisy.' [Narrated by Ibn Mardawayh, Al-Thalabi, and Al-Wahidi with their chains to Ubayy bin Ka'b.]