an opportunity to give it secretly arises. Such was the practice of the Companions.

[Surah al-Baqarah (2): verse 271]
“If you give charity openly, how excellent it is! But if you conceal it and give it to the poor, that is better for you, and He will expiate some of your sins. Allah is fully aware of what you do.” (271)

He thus states that giving charity to the poor in secret is better for the giver than giving it openly and publicly.

Consider how He, Most High, specifically links concealment to giving to the poor. He does not simply say, “But if you conceal it, that is better for you.” Some forms of charity cannot be concealed, such as equipping an army, building a bridge, constructing a watercourse, and similar works. When charity is given to the poor, however, concealing it protects the recipient’s privacy and spares him embarrassment and public humiliation. It prevents people from seeing that his is the receiving hand and that he possesses nothing, which might make them reluctant to transact or trade with him. This is a benefit beyond the kindness of the charitable gift itself. Concealment also entails sincerity, freedom from showing off, and not seeking people’s praise. Thus, giving secretly to the poor is better than giving publicly before others. For this reason, the Prophet, may Allah bless him and grant him peace, commended secret charity, praised the one who gives it, and stated that he is one of the seven who will be shaded beneath the Throne of the Most Merciful on the Day of Resurrection. Hence Allah, glorified is He, declares it better for the giver and states that through this spending He expiates some of his sins. Neither your deeds nor your intentions are hidden from Him, glorified is He, for He is fully aware of what you do.

He then explains that the benefit of this spending is for their own souls: it returns to them when they need it most. How, then, can any of you withhold from himself something whose benefit is his alone and returns to him? The believers spend only to seek His Face sincerely, because their spending springs from their faith. Their spending will be repaid to them fully and completely, without their being wronged even by an atom’s weight.

He prefaces this by explaining that Allah is the One who guides people and enables them to act in His service and give precedence to what pleases Him. His Messenger is not responsible for guiding them; his responsibility is only to convey the message to them. It is Allah, glorified is He, who enables whomever He wills to attain His pleasure.

He then identifies those to whom charity should be given:

[Surah al-Baqarah (2): verse 273]
“Charity is for the poor who are confined in Allah’s cause and cannot travel through the land. Those unaware of their circumstances think them wealthy because they refrain from asking. You will recognize them by their appearance. They do not ask people persistently. Whatever good you spend, Allah surely knows it.” (273)