Tafsir of Al-Humazah 104:2

Who has gathered wealth and counted it. meaning, he gathers it piling some of it on top of the rest and he counts it up. This is similar to Allah's saying,

وجمع فٲوعى

(And collect (wealth) and hide it.) (70:18) This was said by As-Suddi and Ibn Jarir. Muhammad bin Ka`b said concerning Allah's statement,

جمع ماﻻ وعدده

(gathered wealth and counted it). "His wealth occupies his time in the day, going from this to that. Then when the night comes he sleeps like a rotting corpse.'' Then Allah says,

يحسب أن ماله أخلده