وَمَا يَفْعَلُوا مِنْ خَيْرٍ فَلَنْ يُكْفَرُوهُ وَاللَّهُ عَلِيمٌ بِالْمُتَّقِينَ ﴿۱۱۵﴾ إِنَّ الَّذِينَ كَفَرُوا لَنْ تُغْنِيَ عَنْهُمْ أَمْوَالُهُمْ وَلَا أَوْلَادُهُمْ مِنَ اللَّهِ شَيْئًا وَأُولَئِكَ أَصْحَابُ النَّارِ هُمْ فِيهَا خَالِدُونَ ﴿۱۱۶﴾ مَثَلُ مَا يُنْفِقُونَ فِي هَذِهِ الْحَيَاةِ الدُّنْيَا كَمَثَلِ رِيحٍ فِيهَا صِرٌّ أَصَابَتْ حَرْثَ قَوْمٍ ظَلَمُوا أَنْفُسَهُمْ فَأَهْلَكَتْهُ وَمَا ظَلَمَهُمُ اللَّهُ وَلَكِنْ أَنْفُسَهُمْ يَظْلِمُونَ ﴿۱۱۷﴾

﴾115﴿ Wa maa yaf'aloo min khairin falai yukfarooh; wallaahu 'aleemun bilmuttaqeen
﴾116﴿ Innal lazeena kafaroo lan tughniya 'anhum amwaaluhum wa laaa awlaaduhum minal laahi shai'anw wa ulaaa'ika Ashaabun Naar; hum feehaa khaalidoon
﴾117﴿ Masalu maa yunfiqoona fee haazihil hayaatid dunyaa kamasali reehin feehaa sirrun asaabat harsa qawmin zalamooo anfusahum fa ahlakath; wa maa zalamahumul laahu wa laakin anfusahum yazlimoon

﴾115﴿ And whatever good deeds they do, they will never be deprived of their reward. And Allah the Exalted is All-Knowing of the condition of the righteous.
﴾116﴿ Indeed, those who disbelieve — neither their wealth nor their children will ever protect them from the punishment of Allah the Exalted in the least. And they are the companions of the Fire; they will abide therein forever.
﴾117﴿ The example of the wealth they spend for the life of this world is like a wind in which there is a biting frost — it strikes the crops of a people who have wronged themselves, and destroys it. And Allah the Exalted did not wrong them, but they wronged themselves.

[115] Although the term "good" is general and includes the previously mentioned qualities, it also specifically includes spending in the cause of religion. This indicates the fourth principle: that spending for the religion is necessary along with piety and faith.
(فَلَنْ يُكْفَرُوهُ): This is derived from kufrān, meaning ingratitude or being deprived of reward.
(بِالْمُتَّقِينَ): Refers to those who are described with the ten mentioned qualities — they are the ones meant by al-muttaqīn (the righteous).
[116] In this verse is a warning of the Hereafter — the intended meaning is that with every good deed, especially spending (in the cause of Allah), faith is essential, because in a state of disbelief, neither wealth nor children will be of any benefit.
[117] The intended meaning is that you spend wealth for worldly benefits or to gain worldly power — or it means that you give charity while in a state of disbelief and polytheism. In either case, such spending is wasted. This indicates that sincerity is necessary when spending.
(صِرٌّ) refers to something extremely cold, such as frost or snow.