Tafsir of Al-Baqarah 2:261

(The likeness of those who spend their wealth in the way of Allah) that is, in the avenues of good deeds which encompass Jihad and others. It has been said: The meaning is spending in Jihad, because it is that which is multiplied by these multiples, whereas spending in other things is not multiplied in such a manner; rather, a good deed is rewarded with ten of its like. (Is like a grain) — a predicate for the subject preceding it. It is necessary to assume a possessive noun in one of the two sides; that is, "The likeness of the spending of those who..." (is like a grain), or "Their likeness is like that of one who sows a grain." Were it not for this, the similitude would not be valid. A habbah (grain) is a single unit of hubb (seeds), which is what is sown for sustenance. Its usage is most common for wheat, and the seed of that which is not eaten for sustenance—such as herbs—is called hibbah (with a kasra). (Which sprouted seven ears) — that is, that grain produced a stalk from which seven branches divided, each of which has an ear.

(In every ear a hundred grains) as we see in much of the grain in fertile lands, and indeed even more than that. The word sunbulah (ear) is on the measure of fu‘lah, thus the nun is an addition, due to their saying asbal al-zar‘u (the crop produced ears), meaning sunbala (to develop ears) when the ear appears in it. It has been said: its measure is fa‘lalah, thus the nun is radical; the first is the well-known opinion. Attributing the sprouting to the grain is figurative, because it is the cause of the sprouting, while the true Sprouter is Allah, Exalted is He. This similitude is a visualization of the multiplication as if it were present before the eyes of the beholder; it is thus a comparison of the intelligible with the sensible.

(And Allah multiplies) this multiplication, or more than it, to whatever Allah, Exalted is He, wills. Some have limited it to the former, and some to the latter, while generalization is more complete in benefit. (For whom He wills) among His spending servants, according to their condition in terms of sincerity, exertion, and the deployment of spending in its most fitting places. Ibn Majah and Ibn Abi Hatim recorded from Ali—may Allah ennoble his face—Abu al-Darda, Abu Hurayrah, Imran bin Husayn, Abu Umamah, Abdullah bin Umar, and Jabir bin Abdullah—may Allah be pleased with them all—all narrating from the Messenger of Allah, peace and blessings be upon him, that he said: "Whoever sends a provision in the way of Allah while remaining in his house, for every dirham he receives seven hundred dirhams. And whoever goes forth in person in the way of Allah, Exalted is He, and spends in that journey of his, he shall have for every dirham on the Day of Resurrection seven hundred thousand dirhams." He then recited this verse. And from Mu’adh bin Jabal: "Verily, the spenders’ expeditions—Allah, Exalted is He, has stored away for them in the treasuries of His mercy that which transcends the knowledge of the servants." (And Allah is All-Encompassing) for whom nothing is narrowed by that which He grants in abundance, (All-Knowing) of the spender and all his conditions.

The connection of this verse to the preceding one is that when He, Exalted is He, mentioned the story of the one who passed by the town and the story of Abraham, peace be upon him—and they were among the clearest proofs for the Resurrection—He mentioned that which is of benefit on the Day of Resurrection and the reward for which is found there, namely spending in the way of Allah, Exalted is He. Just as He followed the story of (Those who went forth from their homes in their thousands, fearing death) with His saying, Exalted is His majesty: (Who is he that will lend Allah a goodly loan?), and just as He followed the killing of Goliath by David and His saying, Exalted is He: (And had Allah willed, they would not have fought) with His saying, Exalted is He: (O you who believe, spend from that which We have provided for you), etc. In His mentioning the grain in the similitude here, there is also an indication of the Resurrection and the greatness of Power; for He who is capable of bringing forth from one grain in the earth seven hundred grains is capable of bringing forth the dead from their graves, by virtue of their shared involvement in nourishment and growth.