Commentary
And say to these repentant ones, 'Work, for your work is not hidden - whether good or evil - from Allah and His servants, as you have seen and it has been made clear to you.' And the second meaning is that it is intended for those who have not repented, as an encouragement for them to repent. It has been narrated that when they were forgiven, those who did not repent said: 'These who have repented were with us yesterday, not speaking or sitting with us, so what is with them?' Then this was revealed. If you ask: What is the meaning of His saying, 'And He takes the alms'? I say: It is a metaphor for His acceptance of them. And from Ibn Mas'ud, may Allah be pleased with him, it is said: 'The charity falls into the hand of Allah, the Exalted, before it falls into the hand of the beggar.' [Narrated by Abdul Razzaq and Al-Tabarani through Abdullah ibn Qatada Al-Muharibi from him. And in the two Sahihs from Abu Huraira, may Allah be pleased with him, it is reported that the Messenger of Allah, blessings and peace be upon him, said: 'No one gives charity from good - and Allah only accepts what is good - except that the Most Merciful takes it in His right hand ... the hadith.'] The meaning is that He accepts it and multiplies it. And His saying, 'So Allah will see,' is a warning to them and a caution about the consequences of persistence and neglecting repentance.
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