Then He, Glorified and Exalted, said: ﴿What benefit will his wealth be to him when he falls to ruin?﴾ That is: What benefit will his wealth bring him when, having withheld it, he falls to ruin? In other words, once he perishes, what benefit can wealth bring? It brings no benefit at all.
﴿Indeed, upon Us rests guidance, and indeed, to Us belong the Hereafter and this worldly life. So I have warned you of a blazing Fire. None shall burn in it except the most wretched—the one who denied the truth and turned away. But the most God-fearing shall be kept far from it—the one who gives his wealth to purify himself, not to repay anyone for a favor received, but only seeking the countenance of his Lord, the Most High. And he shall surely be pleased.﴾
﴿Indeed, upon Us rests guidance.﴾ This is an undertaking from Allah, Glorified and Exalted, that He will make clear to creation that by which they may be guided to Him. What is meant by guidance here is guidance through clarification and instruction. Allah Most High has taken it upon Himself to make this clear so that people will have no argument against Him. This is expressed in His words: ﴿Indeed, We have revealed to you just as We revealed to Noah and the prophets after him﴾ [al-Nisā': 163], continuing until He says: ﴿Messengers bearing glad tidings and warnings, so that people would have no argument against Allah after the messengers﴾ [al-Nisā': 165]. Human reason cannot independently discern guidance. Allah, Glorified and Exalted, has therefore undertaken to make guidance clear to humankind: ﴿Indeed, upon Us rests guidance.﴾
It should be known that guidance is of two kinds:
1 — Guidance through divine enablement. None but Allah has power over this.
2 — Guidance through instruction and direction. This comes from Allah and also through members of creation: the messengers, peace and blessings be upon them, and the scholars.
As Allah said to His Prophet, may Allah's peace and blessings be upon him and his family: ﴿Indeed, you surely guide to a straight path﴾ [al-Shūrā: 52]. As for guidance through divine enablement, that belongs to Allah alone. No one can enable another person to embrace goodness, as Allah Most High says: ﴿Indeed, you do not