Tafsir of Al-Baqarah 2:265

"And the likeness of those who spend their wealth seeking the pleasure of Allah"—meaning, in pursuit of His satisfaction or desiring it.

"And to strengthen their souls"—meaning, to reinforce or to consolidate parts of their souls upon faith. The "min" (from) is partitive (tab'idiyya), as in the saying: "Shake part of his energy," for the soul possesses faculties, some of which are the source of spending wealth, and others of which are the source of sacrificing the spirit. Thus, whoever dedicates the faculty of spending wealth to the Face of Allah the Exalted has strengthened part of his soul, and whoever dedicates both the faculty of spending wealth and the faculty of sacrificing the spirit has strengthened his entire soul. It may also be that the object of "strengthening" is omitted, meaning: to strengthen Islam and realize the reward from the foundation of their souls and hearts. In this case, "min" is initiatory (ibtida'iyya), as in His saying: "Envy from their own souls." It is also possible that the meaning is "strengthening their souls" in the view of the believers, in that they are sincere in faith and devoted to it; this is supported by the recitation of Mujahid: "and clarifying [their sincerity] from their souls." It has also been permitted that "min" serves the meaning of the letter "lam" (for), with the meaning being: settling their souls upon the obedience of Allah the Exalted. Abu Ali al-Jubba'i inclined toward this, and it is not far-fetched. Within this is an admonition that the wisdom of spending for the spender is the purification of the soul from stinginess and the love of wealth, which is the chronic disease and the head of every sin.

"Is like a garden on a high ground"—meaning, an orchard on an elevated piece of land. The intent is to liken these people in their growth to this garden. The condition of it being on high ground is considered because trees on heights are better in view and purer in fruit due to the subtleness of their air and the absence of density due to stagnation. Ibn 'Amir and 'Asim recited "rabwatin" with a fatha, others with a damma, and Ibn 'Abbas with a kasra; "rabawatun" has also been recited, all of which are dialects. "Ka-mathali habbatin" has also been recited with a ha and ba.

"The heavy rain strikes it"—a downpour. "So it brings forth"—meaning, it gives to its owner or the people, and the attribution of giving to it is figurative. "Its produce" (uklah)—with a damma, referring to that which is eaten, and the intent is its fruit. It is attributed to the garden because it is its place or its cause. Abu 'Amr, Ibn Kathir, and Nafi' recited it with a quiescent kaf as a simplification.

"Doubled"—meaning, double after double; the dual form denotes multiplication, or twice what it would yield at other times because of the heavy rain that struck it, or four times its usual amount, based on the dispute over whether "double" (da'f) implies a single equivalent or two equivalents. It is said the meaning is that it produces its fruit twice in one year, as is said regarding His saying: "It gives its fruit at every time." Its accusative case is as a circumstantial qualifier (hal) of "produce," meaning: doubled.

"And if heavy rain does not strike it, then a light rain"—meaning, a light rain strikes it, or "that which strikes it is a light rain," or "a light rain is sufficient for it." The intent is that its yield does not fail in any state due to its excellence, the nobility of its soil, and the subtleness of its air. "Tal" is the drizzle of rain, the soft part of it. The essence of this simile is that the expenditures of these people are growing with Allah the Exalted and never go to waste, though they vary according to the variance of what accompanies them of sincerity, hardship, love of wealth, delivery to those most in need who are pious, and so forth. Thus, there is a comparison of the state of the growing expenditure—for the sake of seeking the pleasure of Allah, purified from filth because it is for a strengthening arising from the fountainhead of truthfulness and sincerity—to the state of a garden that is growing and pure because of the high ground and the two states (the heavy rain and the light rain). The common factor is growth accompanied by purity in the most perfect manner. This is from the compound rational simile.

You may also consider the likeness of the state of those people with Allah the Exalted to be that of the garden on the high ground, and their expenditures—small or large—to be the heavy rain and the light rain. Just as each of the two rains doubles the yield of that garden, likewise their expenditure, whether small or great—after seeking the Face of Allah the Exalted—is growing and increasing in their proximity and the goodness of their state before their Lord, may His Majesty be glorified. This is how it has been said. It is possible that the simile is then a distributive one, and it is possible that it is a compound one. The discourse is directed toward guiding the extraction of the point of comparison and the method of composition and difference; in that case, the state is for the expenditure in the first interpretation and for the spender in the second. The essence is that their state in producing multiples of their rewards from small and large [expenditures] is like the state of the garden in producing multiples of its fruits from the heavy and light rains that reach it. Some have chosen the first, and others have rejected the second.

"And Allah is All-Seeing of what you do"—so He will recompense both the sincere one and the hypocrite with that which He knows best. In this sentence is an incitement for the former and a warning for the latter, along with an indication of the disparagement of the latter, for he sought through his work the sight of one whose sight does not suffice for anything, and he abandoned the Face of the True All-Seeing whose sight suffices and enriches, may His Majesty be glorified.