( Source: Ibn Kathir )
(75) And of them are some who made a covenant with Allah (saying): "If He bestowed on us of His Bounty, we will verily, give Sadaqah (Zakat and voluntary charity in Allah's Cause) and will be certainly among those who are righteous."
Allah says, some hypocrites give Allah their strongest oaths that if He enriches them from His bounty, they will give away alms and be among the righteous. However, they did not fulfill their vows or say the truth with their words. The consequence of this action is that hypocrisy was placed in their hearts until the Day they meet Allah the Exalted, on the Day of Resurrection. We seek refuge with Allah from such an end.
(76) Then when He gave them of His Bounty, they became niggardly [refused to pay the Sadaqah (Zakat or voluntary charity)], and turned away, averse.
(77) So He punished them by putting hypocrisy into their hearts till the Day whereon they shall meet Him, because they broke that (covenant with Allah) which they had promised Him and because they used to tell lies.
(...because they broke that (covenant) with Allah which they had promised to Him) He placed hypocrisy in their hearts because they broke their promise and lied.
(78) Know they not that Allah knows their secret ideas, and their Najwa (secret counsels), and that Allah is the All-Knower of the unseen.
(Know they not that Allah knows their secret ideas, and their Najwa,) Allah states that He knows the secret and what is more hidden than the secret. He has full knowledge of what is in their hearts, even when they pretend that they will give away alms, if they acquire wealth, and will be grateful to Allah for it. Truly, Allah knows them better than they know themselves, for He is the All-Knower of all unseen and apparent things, every secret, every session of counsel, and all that is seen and hidden.
(79) Those who defame such of the believers who give charity (in Allah's Cause) voluntarily, and those who could not find to give charity (in Allah's Cause) except what is available to them, so they mock at them (believers), Allah will throw back their mockery on them, and they shall have a painful torment.
Among the traits of the hypocrites is that they will not leave anyone without defaming and ridiculing him in all circumstances even those who give away charity. If, for instance, someone gives away a large amount, the hypocrites say that he is showing off. If someone gives away a small amount they say that Allah stands not in need of this man's charity. Al-Bukhari recorded that `Ubaydullah bin Sa`id said that Abu An-Nu`man Al-Basri said that Shu`bah narrated that Sulayman said that Abu Wa'il said that Abu Mas`ud said, "When the verses of charity were revealed, we used to work as porters. A man came and distributed objects of charity in abundance and they (hypocrites) said, `He is showing off.' Another man came and gave a Sa` (a small measure of food grains); they said, `Allah is not in need of this small amount of charity.' Then the Ayah was revealed;
Hypocrites seek Wealth but are Stingy with Alms
Allah says, some hypocrites give Allah their strongest oaths that if He enriches them from His bounty, they will give away alms and be among the righteous. However, they did not fulfill their vows or say the truth with their words. The consequence of this action is that hypocrisy was placed in their hearts until the Day they meet Allah the Exalted, on the Day of Resurrection. We seek refuge with Allah from such an end.
In the Two Sahihs, it is recorded that the Messenger of Allah said, (There are three signs for a hypocrite: if he speaks, he lies; if he promises, he breaks the promise; and if he is entrusted, he betrays the trust.)
(...because they broke that (covenant) with Allah which they had promised to Him) He placed hypocrisy in their hearts because they broke their promise and lied.
(Know they not that Allah knows their secret ideas, and their Najwa,) Allah states that He knows the secret and what is more hidden than the secret. He has full knowledge of what is in their hearts, even when they pretend that they will give away alms, if they acquire wealth, and will be grateful to Allah for it. Truly, Allah knows them better than they know themselves, for He is the All-Knower of all unseen and apparent things, every secret, every session of counsel, and all that is seen and hidden.
Hypocrites defame Believers Who give the Little Charity They can afford
Among the traits of the hypocrites is that they will not leave anyone without defaming and ridiculing him in all circumstances even those who give away charity. If, for instance, someone gives away a large amount, the hypocrites say that he is showing off. If someone gives away a small amount they say that Allah stands not in need of this man's charity. Al-Bukhari recorded that `Ubaydullah bin Sa`id said that Abu An-Nu`man Al-Basri said that Shu`bah narrated that Sulayman said that Abu Wa'il said that Abu Mas`ud said, "When the verses of charity were revealed, we used to work as porters. A man came and distributed objects of charity in abundance and they (hypocrites) said, `He is showing off.' Another man came and gave a Sa` (a small measure of food grains); they said, `Allah is not in need of this small amount of charity.' Then the Ayah was revealed;
(so they mock at them (believers); Allah will throw back their mockery on them) rebuking them for their evil actions and defaming the believers. Truly, the reward, or punishment, is equitable to the action. Allah treated them the way mocked people are treated, to aid the believers in this life. Allah has prepared a painful torment in the Hereafter for the hypocrites, for the recompense is similar to the deed.
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