Tafsir of Al-Baqarah 2:280

Abu al-Mas’ud and others have stated: The verse is used as evidence that whoever refuses to fulfill a debt while possessing the ability is an oppressor who may be punished by imprisonment or other means, a matter which the jurists have detailed most thoroughly.

"And if he is in difficulty": That is, if the person from whom payment is demanded falls into a state of insolvency due to a lack of wealth. This is based on kana (was/is) being a complete verb. Some Kufans allowed that it might be a defective (incomplete) verb, in which case dhu (possessor) would be its subject, and the predicate is omitted—meaning: "And if a possessor of difficulty toward you—or a debtor—exists." Uthman, may Allah be pleased with him, read it as dha ‘usratin, and another reading is man kana dha ‘usratin. According to these two readings, kana is a defective verb, and its subject is a hidden pronoun referring to the debtor, even if he was not previously mentioned.

The verse was revealed, as al-Kalbi said, when the Banu al-Mughira said to the Banu ‘Amr ibn ‘Umayr: "We are today people of difficulty (insolvency), so delay us until the fruits are harvested," but they refused to grant them a delay.

"Then grant him a period of respite": The fa (then) is the response to the conditional clause, and nazratun (a period of respite) is a nominative noun whose predicate is omitted—meaning: "Then [there is upon you] a period of respite," or it is the agent of an implied verb—meaning: "Then a period of respite is required." It is also said that it is the predicate of an omitted subject—meaning: "Then the command," or "the obligation is a period of respite." An-nazrah—like an-nazurah with the za unvocalized—means waiting, and the intent is granting a delay and postponement. ‘Ata’ read it as fanaziruhu, attributing the agent nazir (the one who waits) to the pronoun of "the possessor of difficulty"—meaning: "Then the creditor should wait for him," i.e., expect him and grant him a delay, being the master of his waiting period in the manner of la-bina and tamur. From him also, there is the reading fanazirhu, an imperative from the reciprocal form (mufa'ala), meaning: "Then be lenient with him by granting him a period of respite."

"Until a time of ease": Meaning until a time when wealth exists or ease is found. Hamza and Nafi’ read muyusarah with a damma on the sin; they are two dialectal variations, like mashriquhu and mushriquhu. They were both also read as genitives, with the ta omitted and the genitive construction taking its place; thus, the objection raised against this reading—that maf’ulah with a damma is either non-existent or anomalous—is dispelled. The conclusion is that it is maf’ulah, not maf’ulah. It was also answered that it is not absent in the individual reports, and this is the plural of maysarah, just as it is said of mukrum that it is the plural of mukrumah. It is also said that its origin is maysur, then it was lightened by the omission of the waw, indicated by the damma upon it.

"And that you remit [the debt] as charity": With the omission of one of the two tas. It was also read with the sad emphasized (tassadaqaw), on the basis that its origin is tatasadaqaw, then the second ta was transformed into a sad and assimilated—meaning: "And your charity toward the insolvent among your debtors, [by remitting] your capital, whether all of it or part of it..."

"Is better for you": Meaning, greater in reward than merely granting a delay, or better than taking it, for that [the debt] will vanish while this [the charity] will remain.

Ibn al-Mundhir reported from al-Dahhak that he said: "The respite is mandatory, and Allah, the Exalted, chose charity over the respite." It is said that the intent of "remitting as charity" is the granting of a delay, based on what Ahmad reported from ‘Imran ibn al-Husayn, who said: The Messenger of Allah, peace and blessings be upon him, said: "Whoever has a right over a man and delays him, he shall have for every day the reward of a charity." However, the Imam deemed this weak, in addition to its contradiction of the transmitted texts, in that the obligation of granting a delay was established by the first verse; thus, it is necessary to interpret this verse as carrying an additional benefit. Furthermore, His saying, the Almighty, "is better for you," does not befit an obligation, but rather something recommended.

Those who argued for the obligation of granting a delay to the insolvent absolutely—whether the debt is from usury or not—used the absolute phrasing of the verse as evidence. This is the view held by Ibn ‘Abbas, may Allah be pleased with him, al-Hasan, al-Dahhak, and the Imams of the Household (Ahl al-Bayt). Shurayh, Ibrahim al-Nakha’i, and Ibn ‘Abbas, may Allah be pleased with them, in one narration from him, held that it is not a requirement except specifically in usury-based debts, and they interpreted the verse accordingly.

"If you only knew": The response to in (if) is omitted—meaning: "If you knew that it is better for you, you would do it." In this is an incitement to the act.