َ وَمَا لَكُمْ أَلَّا تُنْفِقُوا فِي سَبِيلِ اللَّهِ وَلِلَّهِ مِيرَاثُ السَّمَاوَاتِ وَالْأَرْضِ لَا يَسْتَوِي مِنْكُمْ مَنْ أَنْفَقَ مِنْ قَبْلِ الْفَتْحِ وَقَاتَلَ أُولَئِكَ أَعْظَمُ دَرَجَةً مِنَ الَّذِينَ أَنْفَقُوا مِنْ بَعْدُ وَقَاتَلُوا وَكُلًّا وَعَدَ اللَّهُ الْحُسْنَى وَاللَّهُ بِمَا تَعْمَلُونَ خَبِيرٌ ﴿۱۰﴾ مَنْ ذَا الَّذِي يُقْرِضُ اللَّهَ قَرْضًا حَسَنًا فَيُضَاعِفَهُ لَهُ وَلَهُ أَجْرٌ كَرِيمٌ ﴿۱۱﴾ يَوْمَ تَرَى الْمُؤْمِنِينَ وَالْمُؤْمِنَاتِ يَسْعَى نُورُهُمْ بَيْنَ أَيْدِيهِمْ وَبِأَيْمَانِهِمْ بُشْرَاكُمُ الْيَوْمَ جَنَّاتٌ تَجْرِي مِنْ تَحْتِهَا الْأَنْهَارُ خَالِدِينَ فِيهَا ذَلِكَ هُوَ الْفَوْزُ الْعَظِيمُ ﴿۱۲﴾

﴾10﴿ Wa maa lakum allaa tunfiqoo fee sabeelil laahi wa lillaahi meeraasus samaawaati wal-ard; laa yastawee minkum man anfaqa min qablil fat-hi wa qaatal; ulaaa'ika a'zamu darajatam minal lazeena anfaqoo min ba'du wa qaataloo; wa kullanw wa'ad allaahul husnaa; wallaahu bimaa ta'maloona Khabeer
﴾11﴿ Man zal lazee yuqridul laaha qardan hasanan fa yudaa'ifahoo lahoo wa lahooo ajrun kareem
﴾12﴿ Yawma taral mu'mineena walmu'minaati yas'aa nooruhum baina aydeehim wa bi aymaanihim bushraakumul yawma jannaatun tajree min tahtihal anhaaru khaalideena feeha; zaalika huwal fawzul 'azeem

﴾10﴿ And what has caused you not to spend in the way of Allah, while to Allah alone belongs the inheritance of the heavens and the earth? Not equal among you are those who spent (in His cause) and fought before the victory—those have a higher rank than those who spent and fought afterward. Yet, to each, Allah has promised goodness (Paradise), and Allah is fully aware of all that you do
﴾11﴿ Who is it that will lend to Allah a good loan (with sincerity), so He will multiply it for him and grant him a noble reward
﴾12﴿ On the day when you will see believing men and believing women, their light rushing forward before them and on their right, (it will be said to them): Good news for you today—gardens beneath which rivers flow, wherein you will abide forever. This is the great success

[10] This is the second aspect of encouragement toward spending (infāq), presented in a more elevated and persuasive manner.
Even if we hypothetically accept that you are the actual owners of this wealth, still, all of you will die, and all wealth will ultimately return to Allah the Exalted.
Therefore, it is only wise to spend it now in the path of Allah before death arrives.
(Wa lillāhi mīrāthu al-samāwāti wa al-arḍ)—This points to the fact that one day, the entire world will be emptied of human beings, and only Allah the Exalted will remain.
All ownership and control will rest solely with Him, and no one else will have any right or authority alongside Him.
(Lā yastawī minkum)—Here, the verse mentions the difference in ranks between those who strive (in the path of Allah) and those who spend (in charity), indicating their elevated status and reward.
[11] This is the third aspect of encouragement toward infāq (spending), expressed with even greater rhetorical force.
Meaning: Even if we assume that your wealth remains with you forever, still, offer it as a loan—this is the path of nobility and humanity.
Originally, qard (loan) means “to cut,” but in common usage, it refers to giving wealth to someone without taking compensation, so that they may benefit from it and later return it.
Among the Arabs, it also generally referred to any act of goodness.
(Qarḍan ḥasanan)—al-Qurṭubī, quoting al-Qushayrī, mentions ten conditions for a good loan (qarḍ ḥasan):
1. Sincerity of intention (ikhlāṣ al-niyyah)
2. Seeking the pleasure of Allah the Exalted
3. Giving from lawful (ḥalāl) wealth
4. Giving from the best of one’s wealth
5. Giving before the moment of death approaches
6. Giving in secret
7. Not harming or reminding (the recipient) of one's favor
8. Considering what was given as little, not boasting over it
9. Giving wealth that is beloved to oneself
10. Giving valuable and precious wealth
All of these contribute to making one’s spending beautiful and praiseworthy in the sight of Allah.
[12] This is a glad tidings in the Hereafter for the believing ones who spend in charity.
(Nūruhum)—this light will be a real, actual light resulting from their faith, following of the Sunnah, and spending in the path of Allah.
This light is in addition to the physical radiance that will appear on their faces, hands, and feet due to their faith and performing wuḍūʾ (ablution).
(Bayna aydīhim wa bi-aymānihim)—this refers to the two directions specific to the fortunate ones.
Their record of deeds will be given to them from the front and into their right hands, so light will also shine from these two directions.