many times over,” for consonant doubling denotes abundance. Ibn ʿĀmir, ʿĀṣim, and Yaʿqūb read the verb with the fāʾ in the accusative case—likewise in Surat al-Hadid—as an answer to the interrogative; it was also said that this is due to an implied “to.” The other reciters read the fāʾ in the nominative case, coordinated with His saying, “lends,” “many times over.” Al-Suddī said: None knows the extent of this multiplication except Allah, the Exalted. It was also said: seven hundredfold.

“And Allah withholds and grants abundance.” The Basran reciters and Hamzah read “grants abundance” here and “an increase” in Surat al-Aʿrāf with sīn, as in their analogous forms; the other reciters read both with ṣād. It was said that He withholds by restricting provision, taking the soul, and causing hardship, and He grants abundance by expanding provision. It was also said that He withholds by accepting repentance and charity, and grants abundance through recompense and reward. It was also said that this refers to life and death: whoever He causes to die, He has taken; and whoever He grants a longer life, He has granted him abundance. It was further said that this concerns hearts: when Allah Most High commanded them to give charity, He informed them that they could do so only through His enabling grace. That is, He constricts some hearts, so that they have no zeal for good, and He expands others, so that a person sends forth good for himself. As stated in the hadith: “Hearts are between two fingers of the fingers of the Most Merciful; Allah turns them as He wills.” (1)

“And to Him you will be returned,” that is, you will return to Allah, and He will recompense you for your deeds. Qatādah said: The pronoun refers to the earth, alluding to something not explicitly mentioned; that is, He created them from the earth, and to it they will return.