Tafsir of At-Taghabun 64:18

"Knower of the unseen and the witnessed"

(Knower of the unseen and the witnessed) nothing is hidden from Him, glorified is He.

(The Almighty, the Wise)

(The One who is) excessive in power and wisdom. There is in the verse an encouragement toward spending, for what it contains. However, there is a difference of opinion regarding what is intended by it: it is said to be obligatory spending, meaning the prescribed Zakat, and this has been explicitly stated. It is also said to be recommended spending, and it is said to be that which encompasses everything. And Allah, the Exalted, knows best.