(271) “If you disclose your charitable gifts, how excellent that is! But if you conceal them and give them to the poor, that is better for you and will expiate some of your sins. Allah is fully aware of all that you do.”

That is, “If you disclose your charitable gifts,” making them visible and public while intending thereby to seek Allah’s pleasure, “how excellent that is!”—meaning: what an excellent thing it is, for it achieves the intended purpose. “But if you conceal them”—that is, give them privately—“and give them to the poor, that is better for you.” This indicates that giving charity privately to a poor person is better than giving it publicly. If, however, the charity is not given to the poor, the implication of the verse is that giving privately is not necessarily better than giving publicly. The matter is then determined according to what best serves the intended benefit. If making it public manifests the rites of the religion, encourages others to follow the example, or produces a similar benefit, it is better than concealing it.

The words “and give them to the poor” also indicate that the giver should carefully seek out those who are in need and should not give to one needy person when another is in greater need. Having stated that charity is good for the giver—which entails the attainment of reward—Allah Most High says: “and will expiate some of your sins.” Thus, it also averts punishment. “Allah is fully aware of all that you do,” whether good or evil, little or much; the purpose of this is recompense.