وَمَا أَمْوَالُكُمْ وَلَا أَوْلَادُكُمْ بِالَّتِي تُقَرِّبُكُمْ عِنْدَنَا زُلْفَى إِلَّا مَنْ آمَنَ وَعَمِلَ صَالِحًا فَأُولَئِكَ لَهُمْ جَزَاءُ الضِّعْفِ بِمَا عَمِلُوا وَهُمْ فِي الْغُرُفَاتِ آمِنُونَ ﴿۳۷﴾ وَالَّذِينَ يَسْعَوْنَ فِي آيَاتِنَا مُعَاجِزِينَ أُولَئِكَ فِي الْعَذَابِ مُحْضَرُونَ ﴿۳۸﴾ قُلْ إِنَّ رَبِّي يَبْسُطُ الرِّزْقَ لِمَنْ يَشَاءُ مِنْ عِبَادِهِ وَيَقْدِرُ لَهُ وَمَا أَنْفَقْتُمْ مِنْ شَيْءٍ فَهُوَ يُخْلِفُهُ وَهُوَ خَيْرُ الرَّازِقِينَ ﴿۳۹﴾ وَيَوْمَ يَحْشُرُهُمْ جَمِيعًا ثُمَّ يَقُولُ لِلْمَلَائِكَةِ أَهَؤُلَاءِ إِيَّاكُمْ كَانُوا يَعْبُدُونَ ﴿۴۰﴾ قَالُوا سُبْحَانَكَ أَنْتَ وَلِيُّنَا مِنْ دُونِهِمْ بَلْ كَانُوا يَعْبُدُونَ الْجِنَّ أَكْثَرُهُمْ بِهِمْ مُؤْمِنُونَ ﴿۴۱﴾

﴾37﴿ Wa maaa amwaalukum wa laaa awlaadukum billatee tuqarribukum 'indanaa zulfaaa illaa man aamana wa 'amila saalihan fa ulaaa'ika lahum jazaaa'ud di'fi bimaa 'amiloo wa hum fil ghurufaati aaminoon
﴾38﴿ Wallazeena yas'awna feee Aayaatinaa mu'aajizeena ulaaa'ika fil'azaabi muhdaroon
﴾39﴿ Qul inna Rabbee yabsutur rizqa limai yashaaa'u min 'ibaadihee wa yaqdiru lah; wa maaa anfaqtum min shai'in fahuwa yukhlifuhoo wa Huwa khairur raaziqeen
﴾40﴿ Wa yawma yahshuruhum jamee'an summa yaqoolu lilmalaaa'ikati a-haaa'ulaaa'i iyyaakum kaanoo ya'budoon
﴾41﴿ Qaaloo Subhaanaka Anta waliyyunaa min doonihim bal kaanoo ya'budoonal jinna aksaruhum bihim mu'minoon

﴾37﴿ And neither your wealth nor your children will bring you near to Us in nearness, except for those who have believed and acted according to the tradition. So for them is a double reward for their deeds, and they will be in lofty palaces, secure
﴾38﴿ And those who strive against Our signs in opposition – they will be brought forth into the punishment
﴾39﴿ Say: Indeed, my Lord expands provision for whom He wills among His servants and restricts it for him. And whatever you spend of anything, He will replace it, and Allah is the best of providers
﴾40﴿ And the day He gathers them all together, He will say to the angels, 'Are these the ones who used to worship you?
﴾41﴿ They say, 'Glory be to You! You are our Master, not these people.' Rather, they used to worship the jinn; most of them were believers in them

[37] This is the second response, meaning that in the presence of polytheism and disbelief, a person's wealth and children cannot bring him closer to Allah the Exalted.
That is, even if their wealth increases or they spend it, or if their children are many or pray for them, it will not earn the disbelievers any closeness or reward with Allah.
(“Except the one who believes”) — meaning that only the wealth and children of a believer can bring him closer to Allah the Exalted, such as when he spends his wealth in the path of Allah and his children are righteous — this becomes a means of nearness and reward for him.
[38] This warning is directed at those wealthy individuals who, by means of their wealth and children, oppose the religion of Allah the Exalted.
[39] This is the third response, meaning that poverty and wealth from Allah the Exalted also exist among the believers, so they cannot be considered a proof of superiority.
This verse is about the believers, based on the reason that it mentions “from among His servants” (مِنْ عِبَادِهِ), and the two following statements also pertain to the believers.
(“Then He replaces it” — فَهُوَ يُخْلِفُهُ) means that when a believer spends, Allah the Exalted replaces it for him in this world and the Hereafter, just as it is mentioned in the authentic Hadith in Sahih Muslim: “O Allah, give a replacement to the one who spends.”
[40] This is a warning of the Hereafter and a rebuttal against the polytheists regarding the angels.
(“Were it you that these used to worship?” — أَهَؤُلَاءِ إِيَّاكُمْ كَانُوا يَعْبُدُونَ) — this question is asked to rebuke and reprimand the polytheists.
That is, the polytheists claimed that these angels told them to worship them — this verse is a refutation of that claim.
[41] This is the response from the angels, given emphatically, that “besides You, O Allah, we do not know of any other being worthy of authority or worship — how could we ever call them to polytheism?”
(“Rather, they used to worship the jinn” — بَلْ كَانُوا يَعْبُدُونَ الْجِنَّ) — meaning the jinn would create illusions for them and claim to be angels, saying, “We are helping you.”
(“Most of them were believers in them” — أَكْثَرُهُمْ بِهِمْ مُؤْمِنُونَ) — this means the people were of two types:
First, those who worshipped the jinn believing that they were angels — this group was small.
Second, those who believed the jinn had power and knowledge of the unseen and worshipped them for that reason — this group was large.