Tafsir of Al-Baqarah 2:241

(And for the divorced women), whether they have been consummated with or not, (is a provision), meaning absolute enjoyment that encompasses both that which is obligatory and that which is recommended. Sa’id ibn Jubayr, Abu al-‘Aliyah, and al-Zuhri held that it is obligatory for all of them.

It has been said that the meaning of "provision" is the maintenance during the waiting period ('iddah). It is permissible for the lam (the prefix "for") to indicate definition, meaning the specific divorced women mentioned in the previous verse—those who have not been touched and for whom no dowry was specified. The repetition is for emphasis and to state explicitly what is more evident regarding obligation. This is what is most consistent with our school of thought. It is supported by what Ibn Jarir recorded from Ibn Zayd, who said: When the Almighty’s saying was revealed: "A provision according to what is acceptable—a duty upon the doers of good," a man said: "If I do good, I shall do it; and if I do not wish to, I shall not." Thereupon, Allah Almighty revealed this verse.

Consequently, there is no need to argue that the previous verse’s implication restricts the literal meaning of this verse—which generalizes it according to the school of those who hold such a view—nor is there a need to say that this verse is abrogated, as Ibn al-Musayyib went, which is also one of the two opinions held by the Imamiyyah.

(According to what is acceptable—a duty upon the righteous) [2:241], meaning those who are righteous against disbelief and disobedience.