فَآتِ ذَا الْقُرْبَى حَقَّهُ وَالْمِسْكِينَ وَابْنَ السَّبِيلِ ذَلِكَ خَيْرٌ لِلَّذِينَ يُرِيدُونَ وَجْهَ اللَّهِ وَأُولَئِكَ هُمُ الْمُفْلِحُونَ ﴿۳۸﴾ وَمَا آتَيْتُمْ مِنْ رِبًا لِيَرْبُوَ فِي أَمْوَالِ النَّاسِ فَلَا يَرْبُو عِنْدَ اللَّهِ وَمَا آتَيْتُمْ مِنْ زَكَاةٍ تُرِيدُونَ وَجْهَ اللَّهِ فَأُولَئِكَ هُمُ الْمُضْعِفُونَ ﴿۳۹﴾ اللَّهُ الَّذِي خَلَقَكُمْ ثُمَّ رَزَقَكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ هَلْ مِنْ شُرَكَائِكُمْ مَنْ يَفْعَلُ مِنْ ذَلِكُمْ مِنْ شَيْءٍ سُبْحَانَهُ وَتَعَالَى عَمَّا يُشْرِكُونَ ﴿۴۰﴾

﴾38﴿ Fa aati zal qurbaa haqqahoo walmiskeena wabnassabeel; zaalika khairul lil lazeena yureedoona Wajhal laahi wa ulaaa'ika humul muflihoon
﴾39﴿ Wa maaa aataitum mir ribal li yarbuwa feee amwaalin naasi falaa yarboo 'indal laahi wa maaa aataitum min zaakaatin tureedoona wajhal laahi fa ulaaa'ika humul mud'ifoon
﴾40﴿ Allaahul lazee khalaqa kum summa razaqakum summa yumeetukum summa yuhyeekum hal min shurakaaa'ikum mai yaf'alu min zaalikum min shai'; Sub haanahoo wa Ta'aalaa 'ammaa yushrikoon

﴾38﴿ Then give the relative his right, as well as the needy and the traveler. This is very beneficial for those who seek the face of Allah, and these are the truly successful
﴾39﴿ And what you give of wealth intending to increase the wealth of others does not increase with Allah. But what you give in charity seeking the face of Allah, those are the ones who will multiply (their wealth and rewards)
﴾40﴿

[38] This also pertains to the principles that began from verse (30). The previous principles relate to self-reformation, while this one pertains to kindness towards people, so that the path for inviting to the truth may become easier. "They desire the Face of Allah" — the intent of "desire" is to "intend," indicating that reward is attained through intention.
[39] This is a prohibition against what stands in opposition to kindness — which is usury (ribā) and showing off (riyā’). In this verse, there's a contrast between usury and zakāh, contrary to what people assume. Ignorant people think that wealth increases through usury, so it is said: “It does not increase with Allah”, and they think that wealth decreases through zakāh, so it is said: “It is they who are the multipliers (of reward)”. Usury had not been made unlawful in Makkah, but its evil and disgrace were being explained so that people would avoid it. Or, the meaning of usury here is a despicable habit — where a person gives a gift with the intention of receiving more in return, as mentioned in Madārik. As for zakāh, what is meant by it is the obligatory zakāh, according to the view of those commentators who said that zakāh was made obligatory in Makkah, but its amount was not specified. Or, it refers to any charity or gift given with the intention of attaining purification and multiplied reward — meaning that zakāh here carries its linguistic sense.
[40] This too is a rational proof and an encouragement to intend the Face of Allah, the Exalted, in every act of worship — because He is the One who has bestowed His favors upon you by creating and providing for you.