Tafsir of Al-Muddathir 74:44

"And we did not use to feed the poor"—that is, we did not give them what is obligatory to give. The meaning implies the continuation of the negation.

This verse is cited as evidence that the disbelievers are addressed by the branches of religious obligations (furu' al-'ibadat), because they attributed their punishment to the abandonment of prayer; had they not been addressed by it, they would not have been held accountable for it. The detailed discussion of this issue is found in the books of jurisprudence (Usul).

This line of reasoning is countered by the argument that there is no disagreement regarding accountability in the Hereafter for the abandonment of faith (i'tiqad). Thus, it is possible that the meaning is "we were not of those who believe in prayer and its obligation," in which case the punishment is for the abandonment of belief. Furthermore, it is possible that "those who prayed" is a metonymy for "the believers." Additionally, since this is the speech of the disbelievers, it is possible that they are lying or mistaken in their statement.

It has been answered that such an interpretation is a departure from the apparent meaning (zahir), which is rejected by the words of the Exalted: "And we did not use to feed the poor," and so on. The purpose of recounting the question and answer is to provide a warning; if the answer were a lie or an error, there would be no benefit in mentioning it.