Ayah

Word by Word
إِن
If
تُبۡدُواْ
you disclose
ٱلصَّدَقَٰتِ
the charities
فَنِعِمَّا
then well
هِيَۖ
it (is)
وَإِن
But if
تُخۡفُوهَا
you keep it secret
وَتُؤۡتُوهَا
and give it
ٱلۡفُقَرَآءَ
(to) the poor
فَهُوَ
then it
خَيۡرٞ
(is) better
لَّكُمۡۚ
for you
وَيُكَفِّرُ
And He will remove
عَنكُم
from you
مِّن
[of]
سَيِّـَٔاتِكُمۡۗ
your evil deeds
وَٱللَّهُ
And Allah
بِمَا
with what
تَعۡمَلُونَ
you do
خَبِيرٞ
(is) All-Aware
إِن
If
تُبۡدُواْ
you disclose
ٱلصَّدَقَٰتِ
the charities
فَنِعِمَّا
then well
هِيَۖ
it (is)
وَإِن
But if
تُخۡفُوهَا
you keep it secret
وَتُؤۡتُوهَا
and give it
ٱلۡفُقَرَآءَ
(to) the poor
فَهُوَ
then it
خَيۡرٞ
(is) better
لَّكُمۡۚ
for you
وَيُكَفِّرُ
And He will remove
عَنكُم
from you
مِّن
[of]
سَيِّـَٔاتِكُمۡۗ
your evil deeds
وَٱللَّهُ
And Allah
بِمَا
with what
تَعۡمَلُونَ
you do
خَبِيرٞ
(is) All-Aware

Translation

If ye disclose (acts of) charity, even so it is well, but if ye conceal them, and make them reach those (really) in need, that is best for you: It will remove from you some of your (stains of) evil. And Allah is well acquainted with what ye do.

Tafsir

If you proclaim, make manifest, your voluntary almsgivings, that is, your supererogatory deeds, it is a fine thing, to show them; but if you conceal them, and give them to the poor, that is even better for you, than making them manifest or giving it to the rich. As regards the obligatory almsgiving, it is better to make it manifest, so that it serves as an example and so that one is not accused [falsely of not giving]; as regards giving it to the poor, this is obligatory; and it will absolve you of, some of, your evil deeds (read yukaffir, 'it will absolve', or nukaffir, 'We will absolve', either in apocopated form [with no final vowel, yukaffir, nukaffir], being a supplement to the locus of fa-huwa, 'that is', or with nominative inflection [yukaffiru, nukaffiru], indicating the beginning of a new sentence). God is aware of what you do, knowing its inner and outer aspects, nothing of it being hidden from Him.

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