Tafsir of An-Nisa' 4:38

والذين ينفقون أموالهم رياء الناس

And (also) those who spend of their wealth to be seen of men, Allah first mentions the punished misers who do not spend, then He mentions those who spend to show off to gain the reputation that they are generous, not for the Face of Allah. A Hadith states that; the first three persons on whom the fire will feed are a scholar, a fighter and a spender who shows off with their actions. For instance,

يقول صاحب المال ما تركت من شيء تحب أن ينفق فيه إﻻ أنفقت في سبيلك فيقول الله كذبت إنما أردت أن يقال جواد فقددقيل

The wealthy will say, "I did not leave any area that You like to be spent on, but I spent on it in Your cause.'' Allah will say, "You lie, you only did that so that it is said, `He is generous.' And it was said...'' meaning you acquired your reward in the life, and this is indeed what you sought with your action. This is why Allah said,

وﻻ يومنون بالله وﻻ باليوم اﻻخر

and believe not in Allah and the Last Day, meaning, it is Shaytan who lured them to commit this evil action, instead of performing the good deed as it should be performed. Shaytan encouraged, excited and lured them by making the evil appear good.

ومن يكن الشيطان له قرينا فساء قرينا

And whoever takes Shaytan as an intimate; then what a dreadful intimate he has! Allah then said,