Tafsir of Al-Humazah 104:2

(Who has gathered wealth) is an appositive (badal) for "every" (kull), or, as some have said, it is an appositive of part for the whole (badal ba'd min kull). Al-Jarbaradi stated: It is permissible for it to be an adjective for "every," because it is definite—as Zamakhshari mentioned regarding the Almighty’s saying, "And every soul will come, with it a driver and a witness," where he treated the clause "with it a driver" as a state (hal) for "every soul," though the weakness in that is not hidden.

It is also permissible for it to be in the accusative or nominative case as an expression of dispraise (dhamm). The indefiniteness of "wealth" (malan) is for the purpose of magnification and multiplication; those who hold that this was revealed regarding Al-Akhnas say he had four thousand dinars, while others say ten thousand. It is also permitted that it is for disparagement and minimization, considering that in the sight of Allah, the Exalted, it is the most insignificant and trivial thing.

Al-Hasan, Abu Ja'far, Ibn 'Amir, and the two Hamzas read jamma (with a doubled mim) to denote multiplication, which is more consistent with the Almighty’s saying, "And counted it," meaning: he counted it time after time out of love and obsession with it. Others said: He arranged it into categories and types, such as real estate and currency, as reported in al-Ta'wilat. Many have said: He collected it and stored it for the calamities of time and its misfortunes.

Al-Hasan and al-Kalbi read wa-'addadahu (with a light dal). It is said its meaning is "and he counted it," making it a past-tense verb whose gemination has been separated—which is contrary to analogy, similar to the saying: "Wait, O blaming woman, have you tested my nature?"

"...and counted it" (wa-'addadahu). It is also said it is a noun meaning the known number, conjoined to "his wealth"—that is: he gathered his wealth and kept track of its count and enumerated it. This is not, as suggested in al-Kashf, in the category of "I fed it fodder and cold water," because gathering the number is synonymous with keeping track of it and enumerating it, so there is no need for such forced interpretations. In both interpretations, it supports the first meaning regarding the reading of the majority.

Others said it is a noun meaning followers and helpers; it is said of a man that he is dhu 'adad or 'idad if he has a vast number of supporters and that which assists them. It is also conjoined to "his wealth"—that is: he gathered his wealth and his people who assist him.