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Ayah
Word by Word
وَمَا
And not
مَنَعَهُمۡ
prevents them
أَن
that
تُقۡبَلَ
is accepted
مِنۡهُمۡ
from them
نَفَقَٰتُهُمۡ
their contributions
إِلَّآ
except
أَنَّهُمۡ
that they
كَفَرُواْ
disbelieve
بِٱللَّهِ
in Allah
وَبِرَسُولِهِۦ
and in His Messenger
وَلَا
and not
يَأۡتُونَ
they come
ٱلصَّلَوٰةَ
(to) the prayer
إِلَّا
except
وَهُمۡ
while they
كُسَالَىٰ
(are) lazy
وَلَا
and not
يُنفِقُونَ
they spend
إِلَّا
except
وَهُمۡ
while they
كَٰرِهُونَ
(are) unwilling
وَمَا
And not
مَنَعَهُمۡ
prevents them
أَن
that
تُقۡبَلَ
is accepted
مِنۡهُمۡ
from them
نَفَقَٰتُهُمۡ
their contributions
إِلَّآ
except
أَنَّهُمۡ
that they
كَفَرُواْ
disbelieve
بِٱللَّهِ
in Allah
وَبِرَسُولِهِۦ
and in His Messenger
وَلَا
and not
يَأۡتُونَ
they come
ٱلصَّلَوٰةَ
(to) the prayer
إِلَّا
except
وَهُمۡ
while they
كُسَالَىٰ
(are) lazy
وَلَا
and not
يُنفِقُونَ
they spend
إِلَّا
except
وَهُمۡ
while they
كَٰرِهُونَ
(are) unwilling
Translation
The only reasons why their contributions are not accepted are: that they reject Allah and His Messenger; that they come to prayer without earnestness; and that they offer contributions unwillingly.
Tafsir
And nothing prevents their expenditure from being accepted (read as yuqbala or tuqbala) from them, but that they (innahum is the subject of the verb, while an tuqbala, 'being accepted' constitutes the object) have disbelieved in God and His Messenger, and that they do not come to [perform] prayer save as idlers, sluggishly, and that they do not expend without their being reluctant, to expend, for they consider it a financial penalty.
"Allah emphasizes the enmity that the hypocrites have for the Prophet
Allah tells;
إِن تُصِبۡكَ حَسَنَةٌ تَسُوۡهُمۡ
If good befalls you, it grieves them,
If a blessing, such as victory and triumph over the enemies, is given to the Prophet, thus pleasing him and his Companions, it grieves the hypocrites,
وَإِن تُصِبۡكَ مُصِيبَةٌ يَقُولُواۡ قَدۡ أَخَذۡنَا أَمۡرَنَا مِن قَبۡلُ
but if a calamity overtakes you, they say:""We took our precaution beforehand,
they say, we took precautions when we did not join him,
وَيَتَوَلَّواۡ وَّهُمۡ فَرِحُونَ
and they turn away rejoicing.
Allah directed His Prophet to reply to the perfect enmity they have towards him
قُل
Say, (to them),
لَّن يُصِيبَنَا إِلاَّ مَا كَتَبَ اللّهُ لَنَا
Nothing shall ever happen to us except what Allah has ordained for us.
for we are under His control and decree,
هُوَ مَوۡلَانَا
He is our Mawla,
Master and protector,
وَعَلَى اللّهِ فَلۡيَتَوَكَّلِ الۡمُوۡمِنُونَ
And in Allah let the believers put their trust.
and we trust in Him. Verily, He is sufficient for us and what an excellent guardian
Allah said,
قُلۡ
Say, (O Muhammad to them),
هَلۡ تَرَبَّصُونَ بِنَا
Do you wait for us, (anything),
إِلاَّ إِحۡدَى الۡحُسۡنَيَيۡنِ
except one of the two best things,
According to the meaning given by Ibn Abbas, Mujahid, Qatadah, and others.
martyrdom or victory over you,
وَنَحۡنُ نَتَرَبَّصُ بِكُمۡ
while we await for you,
that this will touch you,
أَن يُصِيبَكُمُ اللّهُ بِعَذَابٍ مِّنۡ عِندِهِ أَوۡ بِأَيۡدِينَا
either that Allah will afflict you with a punishment from Himself or at our hands,
either capture or killing,
فَتَرَبَّصُواۡ إِنَّا مَعَكُم مُّتَرَبِّصُونَ
So wait, we too are waiting with you.
Allah said next
قُلۡ أَنفِقُواۡ طَوۡعًا أَوۡ كَرۡهًا
..
Say:Spend willingly or unwillingly,
for whatever you spend either way,
.
لَّن يُتَقَبَّلَ مِنكُمۡ إِنَّكُمۡ كُنتُمۡ قَوۡمًا فَاسِقِينَ
it will not be accepted from you. Verily, you are ever a people who are rebellious.
Allah says
وَمَا مَنَعَهُمۡ أَن تُقۡبَلَ مِنۡهُمۡ نَفَقَاتُهُمۡ
And nothing prevents their contributions from being accepted from them,
Allah mentions the reason behind not accepting their charity from them,
إِلاَّ أَنَّهُمۡ كَفَرُواۡ بِاللّهِ وَبِرَسُولِهِ
except that they disbelieved in Allah and in His Messenger.
and the deeds are accepted if they are preceded with faith,
وَلَا يَأۡتُونَ الصَّلَةَ إِلاَّ وَهُمۡ كُسَالَى
and that they came not to the Salah except in a lazy state.
Therefore, they neither have good intention nor eagerness to perform the acts (of faith),
وَلَا يُنفِقُونَ إِلاَّ وَهُمۡ كَارِهُونَ
and that they offer not contributions but unwillingly.
The Truthful, to whom the Truth was revealed, Muhammad, peace be upon him, said that;
Allah does not stop giving rewards until you (believers) stop performing good deeds, and that Allah is Tayyib (Good and Pure) and only accepts what is Tayyib. This is why Allah does not accept charity or good deeds from the people described in these Ayat, because He only accepts it from those who have Taqwa
Allah says to His Messenger,
فَلَ تُعۡجِبۡكَ أَمۡوَالُهُمۡ وَلَا أَوۡلَادُهُمۡ
So let not their wealth nor their children amaze you...
In similar Ayat, Allah said,
وَلَا تَمُدَّنَّ عَيۡنَيۡكَ إِلَى مَا مَتَّعۡنَا بِهِ أَزۡوَجاً مِّنۡهُمۡ زَهۡرَةَ الۡحَيَوةِ الدُّنۡيَا لِنَفۡتِنَهُمۡ فِيهِ وَرِزۡقُ رَبِّكَ خَيۡرٌ وَأَبۡقَى
And strain not your eyes in longing for the things We have given for enjoyment to various groups of them, the splendor of the life of this world, that We may test them thereby. But the provision (good reward in the Hereafter) of your Lord is better and more lasting. (20:131)
and,
أَيَحۡسَبُونَ أَنَّمَا نُمِدُّهُمۡ بِهِ مِن مَّالٍ وَبَنِينَ
نُسَارِعُ لَهُمۡ فِى الۡخَيۡرَتِ بَل لاَّ يَشۡعُرُونَ
Do they think that in wealth and children with which We enlarge them. We hasten unto them with good things. Nay, but they perceive not. (23:55-56)
Allah said next,
إِنَّمَا يُرِيدُ اللّهُ لِيُعَذِّبَهُم بِهَا فِي الۡحَيَاةِ الدُّنۡيَا
in reality Allah's plan is to punish them with these things in the life of this world,
According to the meaning given by Al-Hasan Al-Basri.
by taking the Zakah due on their money from them and spending it in Allah's cause,
Allah's statement,
وَتَزۡهَقَ أَنفُسُهُمۡ وَهُمۡ كَافِرُونَ
and that their souls shall depart while they are disbelievers.
means, so that when Allah brings death to them, they will still be disbelievers, to make matters worse for them and the torment more severe.
We seek refuge from such an end, which includes being led astray gradually by these things which they have."
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