It is also narrated from Abu Umamah that he said: “A man from among the people of the Suffah (the sheltered platform) died, and a dinar was found in his waist-wrapper. The Prophet, peace and blessings be upon him, said: ‘One branding!’ Then another died, and two dinars were found in his waist-wrapper. The Prophet, peace and blessings be upon him, said: ‘Two brandings!’” (1)
The first view is more correct, because the verse concerns withholding zakat, not accumulating lawful wealth. The Prophet, peace and blessings be upon him, said: “How excellent is righteous wealth for a righteous man.” (2)
Mujahid narrated from Ibn Abbas, may Allah be pleased with him, who said: “When this verse was revealed, the Muslims found it burdensome and said, ‘None of us can leave anything for his children.’ Umar mentioned this to the Messenger of Allah, peace and blessings be upon him, and he said: ‘Allah prescribed zakat only in order to purify for you, through it, what remains of your wealth.’” (3)
Ibn Umar, may Allah be pleased with him, was asked about this verse, and he said: “That was before zakat was revealed. Once it was revealed, Allah made it a purification for wealth.”
Ibn Umar also said: “I would not mind if I possessed gold equal to Mount Uhud, knew its amount ⦗157/a⦘, paid its zakat, and acted in obedience to Allah.”
Allah, Most High, says: “And do not spend it in the way of Allah.” He did not say, “And do not spend them,” although He mentioned both gold and silver. It was said that the pronoun refers to hoarded treasures—the actual gold and silver. It was also said that the pronoun is referred back to silver because it is the more general of the two, just as Allah, Most High, says: “Seek help through patience and prayer. Indeed, it is a burden...” (al-Baqarah 45). The pronoun is referred back to prayer because it is the more general of the two. Likewise, He says: “When they see trade or amusement, they rush off to it...” (al-Jumu'ah 11). The pronoun is referred back to trade because it is the more general of the two. “So give them glad tidings of a painful punishment,” that is, warn them.
“On the Day when it will be heated in the Fire of Hell, and their foreheads, sides, and backs will be branded with it: ‘This is what you hoarded for yourselves, so taste what you used to hoard.’” (35)
“On the Day when it will be heated in the Fire of Hell,” that is, it will be placed into the Fire and the fire will be kindled over it—that is, over the hoarded treasures,