Surah al-Ma'un is Meccan (1).
In the Name of Allah, the Most Merciful, the Bestower of Mercy.
“Have you seen the one who denies the Recompense? That is the one who drives away the orphan and does not urge the feeding of the poor. So woe to those who pray, yet are heedless of their prayer.”
Concerning His saying, “Have you seen the one who denies the Recompense?” Muqatil said: “It was revealed concerning al-As ibn Wa'il al-Sahmi (2).” Al-Suddi, Muqatil ibn Hayyan, and Ibn Kaysan said: “It was revealed concerning al-Walid ibn al-Mughirah.” Al-Dahhak said: “Concerning Amr (3) ibn A'idh al-Makhzumi.” Ata' narrated from Ibn Abbas that it concerned a man among the hypocrites (4).
The meaning of “denies the Recompense” is that he denies requital and the Reckoning. “That is the one who drives away the orphan”: he oppresses him and deprives him of his due. Driving away means pushing someone off harshly and rudely. “And does not urge the feeding of the poor”: he neither feeds him nor commands that he be fed, because he denies requital. “So woe to those who pray, yet are heedless of their prayer”: that is, they are inattentive to its prescribed times (5).
Ahmad ibn Abd Allah al-Salihi informed us; Abu Sa'id Muhammad ibn Musa al-Sayrafi informed us; Abu Abd Allah informed us,