Source: Ibn Kathir
(37) And it is not your wealth, nor your children that bring you nearer to Us (i.e. pleases Allah), but only he (will please Us) who believes (in the Islamic Monotheism), and does righteous deeds; as for such, there will be twofold reward for what they did, and they will reside in the high dwellings (Paradise) in peace and security.
(And it is not your wealth, nor your children that bring you nearer to Us,) meaning, `these things are not a sign that We love you or care for you.'
Imam Ahmad, may Allah have mercy on him, recorded that Abu Hurayrah, may Allah be pleased with him, said that the Messenger of Allah said: (Allah does not look at your outward appearance or your wealth, rather He looks at your hearts and your deeds.) Muslim and Ibn Majah also recorded this.
Allah says:
(but only he who believes, and does righteous deeds;) meaning, `only faith and righteous deeds will bring you closer to Us.'
(as for such, there will be multiple rewards for what they did,) means, the reward will be multiplied for them between ten and seven hundred times.
(and they will reside in the high dwellings in peace and security.) means, in the lofty dwellings of Paradise, safe from all misery, fear and harm, and from any evil they could fear.
Ibn Abi Hatim recorded that `Ali, may Allah be pleased with him, said that the Messenger of Allah said:
(In Paradise there are lofty rooms whose outside can be seen from the inside and whose inside can be seen from the outside.) A bedouin asked, "Who are they for'' He said: (For those who speak well, feed the hungry, persist in fasting and pray at night while people are asleep.)
(And those who strive against Our Ayat, to frustrate them,) means, those who try to block people from the path of Allah and from following His Messengers and believing in His signs,
they will be brought to the torment. means, they will all be punished for their deeds, each one accordingly.
(Say: "Truly, my Lord expands the provision for whom He wills of His servants, and (also) restricts (it) for him...'') means, according to His wisdom, He gives a lot of provision to one, and gives very little to another. He has great wisdom in doing so, which cannot be comprehended by anyone but Him.
This is like the Ayah:
(See how We favor one above another, and verily, the Hereafter will be greater in degrees and greater in favor.) (17:21).
This means that just as there are differences between them in this world -- where one may be poor and in straitened circumstances while another is rich and enjoys a life of plenty -- so they will be in the Hereafter. There one will reside in apartments in the highest levels of Paradise, whilst another will be in the lowest levels of Hell.
As the Prophet said, describing the best of people in this world:
(He truly succeeds who becomes Muslim and is given just enough provision and Allah makes him content with what He has given.)'' It was recorded by Muslim.
(and whatsoever you spend of anything, He will replace it.) means, `whatever you spend in the ways that He has commanded you and permitted you, He will compensate you for it in this world by giving you something else instead, and in the Hereafter by giving you reward.'
It was reported that the Prophet said: (Allah says: "Spend, I will spend on you.'') In another Hadith it is reported that every morning, two angels come, and one says, "O Allah, bring destruction upon the one who withholds (does not spend).'' The other one says, "O Allah, give compensation to the one who spends.'' And the Messenger of Allah said: (Spend, O Bilal, and do not fear that the One Who is on the Throne will withhold from you. )
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