and then their foreheads are branded with it,” that is, burned by it. “Their foreheads” means the foreheads of those who hoarded it; “and their sides and their backs.” It is narrated from Ibn Mas‘ud that he said: “No dinar will be placed upon another dinar, nor dirham upon another dirham. Rather, his skin will be stretched out until every dinar and dirham is placed separately in its own spot.”
Abu Bakr al-Warraq was asked: “Why are the foreheads, sides, and backs singled out for branding?” He replied: “When the wealthy man who possesses hoarded wealth sees a poor person, he draws up his face, furrows his brow, turns his back on him, and turns away from him with his side.”
Allah, Most High, says: “This is what you hoarded.” That is, it will be said to them: “This is what you hoarded for yourselves; so taste what you used to hoard”—that is, what you used to withhold of Allah’s due from your wealth. Some of the Companions said that this verse concerns the People of the Book. The majority, however, held that it applies generally to both the People of the Book and the Muslims. This was also the view of Abu Dharr, may Allah be pleased with him.
“Indeed, the number of months with Allah is twelve months in the Book of Allah, from the day He created the heavens and the earth. Of these, four are sacred. That is the upright religion, so do not wrong yourselves during them. And fight the polytheists all together as they fight you all together. And know that Allah is with those who are mindful of Him.” (36)