(267–268) “O you who believe, spend from the good things you have earned and from what We have brought forth for you from the earth. Do not deliberately select inferior things from it to give away, though you yourselves would not accept them unless you overlooked their defects. Know that Allah is Self-Sufficient, Praiseworthy. Satan threatens you with poverty and commands you to immorality, while Allah promises you forgiveness from Him and bounty. Allah is all-Encompassing, All-Knowing.”
Allah Most High commands His believing servants to spend from the good things He has enabled them to earn and from what He has brought forth for them from the earth. Just as He has favored you by making these things easy to acquire, spend from them in gratitude to Allah, to fulfill some of the rights your brothers have over you, and to purify your wealth. When spending, choose the good things that you would want for yourselves. Do not deliberately choose inferior things that you do not desire and would accept only by overlooking their defects and being lenient.
“Know that Allah is Self-Sufficient, Praiseworthy.” He has no need of you, and the benefit of your charities and deeds returns to you. Nevertheless, He is worthy of praise for the commendable commands and upright virtues He enjoins upon you. You must therefore obey His commands, for they are the sustenance of hearts, the life of souls, and the bliss of spirits.
Beware of following your enemy, Satan, who commands you to withhold your wealth and frightens you with poverty and need if you spend. This is not sincere counsel for you; rather, it is the height of deception: “He only calls his followers so that they may become among the companions of the Blaze.” Instead, obey your Lord, who commands you to spend in a manner that is easy for you and does not harm you. Along with this, He “promises you forgiveness” for your sins and purification from your faults, as well as “bounty” and beneficence toward you in this world and the Hereafter. This includes prompt compensation, an expanded breast, the bliss of the heart, spirit, and grave, and receiving the reward for such spending in full on the Day of Resurrection.
None of this is too great for Him, for He is “all-Encompassing” in grace and immense in beneficence, and “All-Knowing” of every expenditure you make, whether small or great, private or public. He will reward you for it out of His boundless bounty, grace, and beneficence. Let the servant therefore examine himself and see which of the two callers he inclines toward.
These two verses contain momentous teachings, including an exhortation to spend and an explanation of the reasons that make such spending necessary. They also establish the obligation of zakat on gold, silver, and all merchandise intended for trade, for all of these are included in His words, “from the good things you have earned.” They establish the obligation of zakat on what the earth produces, including grains, fruits, and minerals. They also show that zakat is due from the owner of the crop and fruit, not merely from the owner of the land, because He says, “what We have brought forth for you.” Thus, zakat is due from the one for whom the produce is brought forth.
They further show that no zakat is due on assets held for personal use, such as real estate, vessels, and similar possessions. The same applies to debts owed to a person, property wrongfully taken from him, and similar assets when they are untraceable or held by someone from whom their owner is unable to recover them. No zakat is due on such property, because Allah has required spending from wealth that yields growth—produce brought forth from the earth and trade goods—as a means of supporting others from that growth. Property that is neither intended for such growth nor accessible does not possess this characteristic. These verses also show that giving inferior property is prohibited and does not discharge one’s zakat obligation. Then Allah Most High said: