Tafsir of Al-Baqarah 2:267

“O you who have believed, spend from the good things”—that is, the excellent or lawful [things] “that you have earned”—that is, what you have gained or your earnings, whether in currency, trade goods, or livestock. Ibn Jarir narrated from Ali—may Allah, the Exalted, honor his countenance—that he said regarding “the good things that you have earned”: “It refers to gold and silver.” Regarding His saying, “and from that which We have brought forth for you from the earth,” he said: “It refers to grain, dates, and everything upon which Zakat is due.”

This sentence serves to clarify the condition of that from which one spends, coming after the statement of the principle of spending and its methodology. The preposition ‘min’ (from) was repeated in the conjoined phrase either because each of the two conjoined items is a distinct category, or for emphasis—and the latter is perhaps more likely. The mention of “the good things” was omitted [in the second clause] because it is understood from the preceding one; others say it is understood from what follows, while some suggest that ‘ma’ (that which) is an expression for that [the good things].

“And do not aim for”—that is, do not intend. Its root is tata-yammamū with two *ta’*s, one of which was dropped for the sake of lightness, either the first or the second, according to the differing opinions. Abdullah read it as “lā ta’ammū”, and Ibn Abbas as “tayammamū” with a damma on the ta’. All these forms have the same meaning: the vile, which is the inferior. It is like ‘al-tayyib’ (the good) in being a dominant descriptive noun whose described objects are not mentioned.

“...the vile [part of it] from which you spend.” The genitive pronoun refers to “the vile”, and it is related to “you spend.” Placing it first serves the purpose of restriction. The clause is a circumstantial state (hal) estimated from the subject of “do not aim”—meaning: Do not aim for the vile while restricting your spending to it—or it is a circumstantial state from “the vile”—meaning: while spending is limited to it. Regardless, it does not imply that the prohibition is solely against the vile [substance] while ignoring the mixed [good and bad], because the restriction is intended to rebuke them for what they were specifically doing: spending the vile. Ubaydah al-Salmani said: “I asked Ali—may Allah, the Exalted, honor his countenance—about this verse, and he said: ‘It was revealed regarding the obligatory Zakat. A man would go to his date palms, harvest them, and set aside the good ones. Then, when the collector of the poor-due arrived, he would give him from the inferior ones. So Allah, the Exalted, said: “And do not aim for the vile [part of it] from which you spend.”’”

It is also said that it is related to a hidden circumstantial state derived from “the vile,” and the pronoun refers to the wealth implied in the two categories, or to “what We have brought forth [for you].” The restriction to this [the vile] is because the inferiority is greater in it, as is the illicit nature, due to the variance of its types and its sources. “You spend” is a circumstantial state from the aforementioned subject, meaning: do not aim for the vile—whether it be from wealth or from what We have brought forth for you—while you are spending it.

His saying, “and you would not take it” is a circumstantial state, in any case, from the pronoun in “you spend”—that is: while you are not takers of it at any time or in any manner.

“Except that you close your eyes [in tolerance] to it”—that is, except at the time of your closing your eyes, or except through your closing your eyes to it. Closing the eyes (al-ighmad) is similar to al-ghamdh, which is the folding of the eyelid due to approaching sleep. It has been metaphorically used here, as al-Raghib said, for overlooking and indulgence. It is said that it is a metonymy for that, and it is not devoid of the sense of indulgence and overlooking. Abu al-Baqa mentioned that it is used transitively—which is most common—and intransitively, like ‘aghda ‘an kadha’ (he turned a blind eye to such and such). The verse is susceptible to both meanings. On the first, the object is omitted—that is, “your eyes.” The majority recite it with a damma on the ta’, a sukun on the ‘ayn, and a kasra on the mim. al-Zuhri read it tughammidū with a shadda on the mim. It is also narrated from him: tughmidū with a damma on the mim and a kasra on it, along with a fatha on the ta’. Qatadah read it tughmadū in the passive voice, meaning: you are forced to close your eyes, that is, you are found closing your eyes. Both meanings are what the preservers [of Quranic recitation] have established, and one who memorizes is a proof against one who does not. The structure formed by ‘an’ and the verb is, in every estimation, in the genitive position, as we have indicated. Abu al-Baqa allowed that it could be in the accusative position as a circumstantial state, though Sibawayh does not permit ‘an’ and its contents to function as a circumstantial state. al-Farra claimed that ‘an’ here is conditional because its meaning is: “If you close your eyes, you would take it,” and you should turn your gaze away from accepting it.

It is far-fetched to suggest, as some have, that the speech is complete at His saying: “And do not aim for the vile,” and then a new sentence begins as a form of rebuke and deduction: “From it you spend,” and the state is that you would not take it except if you closed your eyes to it—the conclusion of which is a rhetorical question of disapproval, as if it were said: “Do you spend from it…?” This is far-fetched and contrary to the interpretations narrated from the righteous predecessors—may Allah, the Exalted, be pleased with them.

“And know that Allah is free of need”—of your spending, and He only commanded you to do so for your own benefit. The command for them to know this, despite the obviousness of their knowledge of it, is a rebuke for what they do in giving the vile, and an intimation that this is one of the effects of ignorance regarding His status. “Praiseworthy”—that is, worthy of praise for His blessings. Among the praise appropriate to His majesty is the care to spend the good from what He has blessed [one] with. It is also said: He is the Praiser [who rewards] by accepting the good and rewarding for it.

The verse is used as evidence for the obligation of Zakat on the little and much of what the earth produces, even vegetables. It is also used to argue that whoever farms land he has leased, the Zakat is upon him, not the landlord, because “We have brought forth for you” necessitates that it is upon the cultivator. Furthermore, it is used as evidence that the owner of the right [the recipient of Zakat] cannot be compelled to accept defective goods; rather, he has the right of refusal and to take a sound substitute.