Ayah

Word by Word
فَلَمَّآ
But when
ءَاتَىٰهُم
He gave them
مِّن
of
فَضۡلِهِۦ
His Bounty
بَخِلُواْ
they became stingy
بِهِۦ
with it
وَتَوَلَّواْ
and turned away
وَّهُم
while they
مُّعۡرِضُونَ
(were) averse
فَلَمَّآ
But when
ءَاتَىٰهُم
He gave them
مِّن
of
فَضۡلِهِۦ
His Bounty
بَخِلُواْ
they became stingy
بِهِۦ
with it
وَتَوَلَّواْ
and turned away
وَّهُم
while they
مُّعۡرِضُونَ
(were) averse
Translation

But when He did bestow of His bounty, they became covetous, and turned back (from their covenant), averse (from its fulfilment).
Tafsir

Yet when He gave them of His bounty, they became niggardly with it and turned away, from obedience to God, in aversion.
"
Hypocrites seek Wealth but are Stingy with Alms
Allah says,
وَمِنۡهُم مَّنۡ عَاهَدَ اللّهَ لَيِنۡ اتَانَا مِن فَضۡلِهِ لَنَصَّدَّقَنَّ وَلَنَكُونَنَّ مِنَ الصَّالِحِينَ
فَلَمَّا اتَاهُم مِّن فَضۡلِهِ بَخِلُواۡ بِهِ وَتَوَلَّواۡ وَّهُم مُّعۡرِضُونَ
فَأَعۡقَبَهُمۡ نِفَاقًا فِي قُلُوبِهِمۡ إِلَى يَوۡمِ يَلۡقَوۡنَهُ
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 and will be certainly among the righteous.""
Then when He gave them of His bounty, they became stingy, and turned away, averse. So He punished them by putting hypocrisy into their hearts till the Day whereon they shall meet Him,
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.
Allah said,
بمَا أَخۡلَفُواۡ اللّهَ مَا وَعَدُوهُ
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.
وَبِمَا كَانُواۡ يَكۡذِبُونَ
and because they used to tell lies.
In the Two Sahihs, it is recorded that the Messenger of Allah said,
ايَةُ الۡمُنَافِقِ ثَلَثٌ
إِذَا حَدَّثَ كَذَبَ
وَإِذَا وَعَدَ أَخۡلَفَ
وَإِذَا ايۡتُمِنَ خَان
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.
Allah said
أَلَمۡ يَعۡلَمُواۡ أَنَّ اللّهَ يَعۡلَمُ سِرَّهُمۡ وَنَجۡوَاهُمۡ
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.
وَأَنَّ اللّهَ عَلَّمُ الۡغُيُوبِ
and that Allah is the All-Knower of things unseen."
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