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(39) “What harm would it do them if they believed in Allah and the Last Day and spent from what Allah had provided them? And Allah is All-Knowing of them.”
That is: What burden, hardship, or difficulty would befall them if they believed in Allah—which entails sincerity—and spent from the wealth that Allah had provided for them and bestowed upon them, thus combining sincerity with spending? Since sincerity is a secret between the servant and his Lord, known to none but Allah, He, Most High, affirmed His knowledge of every condition, saying: “And Allah is All-Knowing of them.”
﴿٣٩﴾ ﴿وَمَاذَا عَلَيْهِمْ لَوْ آمَنُوا بِاللَّهِ وَالْيَوْمِ الآخِرِ وَأَنْفَقُوا مِمَّا رَزَقَهُمُ اللَّهُ وَكَانَ اللَّهُ بِهِمْ عَلِيمًا﴾ .
أي: أي شيء عليهم وأي حرج ومشقة تلحقهم لو حصل منهم الإيمان بالله الذي هو الإخلاص، وأنفقوا من أموالهم التي رزقهم الله وأنعم بها عليهم فجمعوا بين الإخلاص والإنفاق، ولما كان الإخلاص سرًّا بين العبد وبين ربه، لا يطلع عليه إلا الله أخبر تعالى بعلمه بجميع الأحوال فقال: ﴿وَكَانَ اللَّهُ بِهِمْ عَلِيمًا﴾