โNo one will burn in it except the most wretched * who denied and turned away * but the most God-fearing will be kept away from it * the one who gives his wealth to purify himself * though no one has done him a favor to be repaid * but only seeking โฆ927โฆ the Face of his Lord, the Most High * and he will surely be pleased.โ
โNo one will burn in it except the most wretched, who deniedโ the message โand turned awayโ from the command.
โBut the most God-fearing will be kept away from itโthe one who gives his wealth to purify himselfโ: his intention in giving should be to purify his soul and cleanse it of sins and faults (1), seeking thereby the Face of Allah Most High. This indicates that if voluntary spending entails neglecting an obligation, such as repayment of a debt, maintenance, or the like, then it is not prescribed. Indeed, according to many scholars, his gift is rejected, for he cannot purify himself through a recommended act that causes him to neglect an obligatory duty.
โThough no one has done him a favor to be repaidโโthat is, no created being has done this most God-fearing person any favor requiring repayment except that he has already repaid it; โฆ928โฆ he may even remain the one who has bestowed favor and grace upon others. He thus becomes wholly a servant of Allah, beholden solely to His beneficence. As for anyone who remains (2) indebted to people for a favor he has neither repaid nor reciprocated, he must inevitably leave some share for people and do things for them that diminish [his sincerity].
Although this verse applies to Abลซ Bakr al-Siddฤซqโmay Allah be pleased with himโand it has even been said that it was revealed on his account, no one had done himโmay Allah be pleased with himโany favor requiring repayment, not even the Messenger of Allahโpeace and blessings be upon himโexcept for the Messengerโs favor that could never be repaid: the blessing of the call to Islam and the teaching of guidance and the religion of truth. Allah and His Messenger have conferred upon everyone a favor that can neither be repaid nor matched. Nevertheless, the verse applies to everyone characterized by this noble quality. Thus no created being retained any favor over him requiring repayment, and his deeds remained sincerely devoted to the Face of Allah Most High.
For this reason, He said: โbut only seeking the Face of his Lord, the Most High * and he will surely be pleased.โ This most God-fearing person will be pleased with the various honors and rewards Allah grants him. Praise be to Allah, Lord of the worlds.
Commentary on Sลซrat al-Duhฤ
It is Makkan.