قَوْلٌ مَعْرُوفٌ وَمَغْفِرَةٌ خَيْرٌ مِنْ صَدَقَةٍ يَتْبَعُهَا أَذًى وَاللَّهُ غَنِيٌّ حَلِيمٌ ﴿۲۶۳﴾ يَا أَيُّهَا الَّذِينَ آمَنُوا لَا تُبْطِلُوا صَدَقَاتِكُمْ بِالْمَنِّ وَالْأَذَى كَالَّذِي يُنْفِقُ مَالَهُ رِئَاءَ النَّاسِ وَلَا يُؤْمِنُ بِاللَّهِ وَالْيَوْمِ الْآخِرِ فَمَثَلُهُ كَمَثَلِ صَفْوَانٍ عَلَيْهِ تُرَابٌ فَأَصَابَهُ وَابِلٌ فَتَرَكَهُ صَلْدًا لَا يَقْدِرُونَ عَلَى شَيْءٍ مِمَّا كَسَبُوا وَاللَّهُ لَا يَهْدِي الْقَوْمَ الْكَافِرِينَ ﴿۲۶۴﴾
﴾263﴿ Qawlum ma'roofunw wa maghfiratun khairum min sadaqatiny yatba'uhaaa azaa; wallaahu Ghaniyyun Haleem
﴾264﴿ Yaaa ayyuhal lazeena aamanoo laa tubtiloo sadaqaatikum bilmanni wal azaa kallazee yunfiqu maalahoo ri'aaa'an naasi wa laa yu'minu billaahi wal yawmil aakhiri famasaluhoo kamasali safwaanin 'alaihi turaabun fa asaabahoo waabilun fatara kahoo saldaa; laa yaqdiroona 'alaa shai'im mimmaa kasaboo; wallaahu laa yahdil qawmal kaafireen
﴾263﴿ Kind words and forgiveness are better than charity followed by harm, and Allah is Free of need and Most Forbearing.
﴾264﴿ O believers, do not nullify your charities by reproach and harm, like the one who spends his wealth to be seen by people, and does not believe in Allah and the Last Day. His example is like a smooth rock with dust upon it—then a heavy rain falls and leaves it bare. They gain no reward from what they have done. And Allah does not guide the disbelieving people to reward.
[263] In this verse, harm (adha) is mentioned as a deficiency, in contrast to good character, and mann (reminding of favors) is also implied by analogy. "Qawlun ma'ruf" means speaking gently to the one who asks, especially when offering an excuse, and even if the beggar speaks harshly, showing forgiveness (maghfirah) is better than giving charity accompanied by mann and adha. "Ghaniyy" means that Allah does not need charity or spending for Himself—it is for your own benefit.
[264] In this verse is the second example concerning someone who spends in a wrong way. The point of the example is that reproach and harm were likened to showing off (riya) in how they destroy reward, and showing off was likened to a smooth rock on which nothing can grow. Just as no benefit is obtained from an act of ostentation, the praise of people (which is the aim of riya) is like dust—useless and unproductive. On the Day of Judgment, such deeds will be left without any reward. The example of the heavy rain represents the final outcome: the rock becomes bare.
“And does not believe” refers to a hypocrite in creed, or possibly to one who does not truly believe in reward and consequence.
“They are not able” means they will receive no reward for that act.
“Allah does not guide” refers either to the fact that Allah does not grant reward to such people, or that He does not forcibly guide them.