Tafsir of An-Nisa' 4:149

"If you reveal a good deed..." i.e., if you make it apparent, "...or conceal it..." i.e., if you perform it secretly, or intend to perform it.

"Good" refers to any type of good, whether in speech or action. It is said: the intent is if you manifest something beautiful and commendable in your speech toward those who have done you a kindness, as a way of thanking them for their favor upon you. It is also said: "good" refers to wealth, and the meaning is if you manifest charity.

"...or pardon an evil..." i.e., if you forgive someone who has wronged you, despite being permitted and authorized to hold them accountable. The explicit mention of this—even though it is included under the general category of "revealing good" or "concealing it" according to one of the interpretations—is to emphasize its importance and to alert one to its high status and its significant position among good deeds. The mention of revealing and concealing good serves as a premise and preparation for it, as indicated by His saying: "For indeed, Allah is Ever-Pardoning, All-Powerful."

The presentation of "Pardoning" in the context of the answer to the conditional clause indicates that the main objective is pardoning while possessing the power to retaliate. If revealing good and concealing it were also intended as the core of the condition, it would not be appropriate to limit the consequence solely to the fact that Allah, the Exalted, is Ever-Pardoning and All-Powerful—meaning, He frequently pardons the disobedient despite His perfect power to punish them.

Al-Hasan said: He pardons the offenders despite His power to take retribution; therefore, you should follow the way of Allah, the Exalted. Al-Kalbi said: He is more capable of pardoning your sins than you are of pardoning the sins of those who have wronged you. It is also said: He is pardoning to those who pardon, and All-Powerful to grant them the reward for it; this was narrated by Al-Naysaburi and others.