And Shaykh al-Islām—may Allah have mercy on him—said:

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When He—glory be to Him—mentioned what nullifies charity—reminders of one’s generosity, hurtful conduct, and showing off—He likened it to dust on a smooth rock struck by rain. For this reason He said:

“and does not believe in Allah and the Last Day”

For belief in just one of the two is of no benefit here. This differs from His saying in Surah al-Nisā’:

“Indeed, Allah does not love anyone who is arrogant and boastful,”

through to His saying:

“and those who spend their wealth to be seen by people, and believe neither in Allah nor in the Last Day.”

Here He is speaking in condemnation, so He mentions its utmost extent. He also mentions the opposite: those who spend their wealth seeking Allah’s pleasure and out of firmness within themselves. The first is sincerity. “Making firm” means being firm, as in His saying:

“If they had done what they were instructed to do, it would have been better for them and would have made them firmer.”

Similarly, He says:

“And devote yourself wholly to Him.”

It seems—and Allah knows best—that this is akin to qaddim and taqaddam (“put forward” and “go forward”), as in His saying:

“Do not put yourselves forward