“Let not those who withhold what Allah has given them of His bounty think that it is better for them. Rather, it is worse for them. On the Day of Resurrection, they will be encircled by what they withheld. And to Allah belongs the inheritance of the heavens and the earth; and Allah is All-Aware of what you do.” (180)
“Let not those who withhold what Allah has given them of His bounty think that it is better for them”: that is, let the miserly not think that miserliness is good for them. “Rather, it is”—meaning, miserliness—“worse for them. They will be encircled”: that is, they shall be encircled “by what they withheld on the Day of Resurrection.” This means that what he withheld of zakah will be made into a serpent that coils around his neck on the Day of Resurrection, biting him from above (1) down to his feet. This was the view of Ibn Mas‘ud, Ibn ‘Abbas, Abu Wa’il, al-Sha‘bi, and al-Suddi.
Abd al-Wahid al-Mulayhi informed us; Ahmad ibn Abdullah al-Nu‘aymi narrated to us; Muhammad ibn Yusuf narrated to us; Muhammad ibn Isma‘il narrated to us; Ali ibn Abdullah al-Madini narrated to us; Hashim ibn al-Qasim narrated to us; Abd al-Rahman ibn Abdullah ibn Dinar informed us, from his father, from Abu Salih al-Samman, from Abu Hurayrah, who said: The Messenger of Allah, peace and blessings be upon him, said: “Whoever is given wealth by Allah but does not pay its zakah, his wealth will be represented for him on the Day of Resurrection as a bald-headed serpent with two black markings above its eyes. It will coil around his neck on the Day of Resurrection, then seize him by the corners of his mouth—that is, his jaws—and say, ‘I am your wealth; I am your treasure.’” He then recited, “Let not those who withhold…”—the verse. (2)
Abd al-Wahid al-Mulayhi informed us; Ahmad ibn Abdullah al-Nu‘aymi narrated to us; Muhammad ibn Yusuf narrated to us; Muhammad ibn Isma‘il narrated to us; Amr ibn Hafs ibn Ghiyath narrated to us; my father narrated to us; al-A‘mash narrated to us, from al-Ma‘rur ibn Suwayd, from Abu Dharr, may Allah be pleased with him, who said: I came upon him—that is, the Prophet, peace and blessings be upon him—and he said: (3) “By Him in whose Hand is my soul—or by Him besides whom there is no god—or as he swore: There is no man who possesses camels, cattle, or sheep and does not give their due except that they will be brought before him on the Day of Resurrection in their greatest and fattest state. They will trample him with their hooves and gore him with their horns. Whenever the last of them has passed over him, the first of them will be brought back to him, until judgment is passed between the people.” (4)
Ibrahim al-Nakha‘i said: The meaning of the verse is that, on the Day of Resurrection, a collar of Fire will be placed around their necks. Mujahid said: On the Day of Resurrection, they will be charged with bringing forth the wealth which they withheld in this world.
‘Atiyyah related from Ibn ‘Abbas that this verse was revealed concerning the Jewish rabbis who concealed the description of Muhammad, peace and blessings be upon him,