(1–7) “In the name of Allah, the Most Compassionate, the Most Merciful. Have you seen the one who denies the Recompense? * That is the one who harshly drives away the orphan * and does not encourage the feeding of the poor * So woe to those who pray * yet are heedless of their prayer * those who show off * and withhold simple assistance.”
Allah Most High says, condemning those who neglect His rights and the rights of His servants: “Have you seen the one who denies the Recompense?” That is, the resurrection and requital; thus, he does not believe in what the messengers brought.
“That is the one who harshly drives away the orphan”; that is, he repels the orphan violently and harshly and shows him no mercy because of the hardness of his heart, and because he neither hopes for reward nor fears (1) punishment.
“And does not encourage” others to undertake “the feeding of the poor.” It follows all the more that he himself does not feed the poor. “So woe to those who pray”—that is, those committed (2) to establishing prayer, yet who “are heedless of their prayer”; that is, they neglect it, fail to perform it at its proper time, and omit its essential pillars (3). This is because they attach no importance to Allah’s command and consequently neglect prayer, which is the most important act of obedience and the most excellent means of drawing near to Him. Heedlessness concerning prayer is what makes a person deserving of blame and censure (4). As for lapses of attention during prayer, these happen to everyone, even the Prophet—peace and blessings be upon him.
For this reason, Allah described them as ostentatious, hard-hearted, and devoid of mercy, saying: “Those who show off”; that is, they perform deeds so that people will see them.
“And withhold simple assistance”; that is, they refuse to give things whose lending or gifting causes them no harm, such as a vessel, a bucket, an axe, and similar items that people customarily offer freely and generously (5).
Because of their extreme avarice, these people withhold even simple assistance—so what of anything greater than that?
This surah encourages honoring (6) orphans and the poor and urges that this be done. It also enjoins due attention to prayer, maintaining it, and sincerity [in it and] in every deed.
It further encourages [doing good and] offering items of little value, such as lending a vessel, a bucket, a book, and similar things, for Allah has condemned those who do not do so. Allah, Glorified and Exalted, knows best what is correct, and all praise belongs to Allah, Lord of the worlds.
Commentary on Sūrat al-Kawthar
It is Meccan.