Tafsir of Muhammad 47:38

هاأنتم هوﻻء تدعون لتنفقوا في سبيل الله

فمنكم من

Here you are now invited to spend in Allah's cause; but among you are those who withhold (stingily). meaning, they refuse to spend. Allah continues,

يبخل ومن يبخل فٳنما يبخل عن نفسه

And whoever acts stingily is but stingy toward himself. meaning, he only reduces his own rewards, and the bad outcome of that will come back to him.

والله الغني

For Allah is indeed Al-Ghani, Allah is in need of nothing else, whereas everything is ever in need of Him. Thus, Allah says,

وأنتم الفقراء

while you are the needy. meaning, specifically of Him. The description of Allah as Al-Ghani (in no need) is a necessary description of Allah; on the other hand, the description of the creation as Faqr (needy) is a necessary description for them that they cannot avoid. Allah then says,

وإن تتولوا

And if you turn away, which means, if you turn away from obeying Him and adhering to His Laws.

يستبدل قوما غيركم ثم ﻻ يكونوا أمثالكم

He will replace you with other people; then they will not be like you. meaning, rather, they will be people who will listen to Him and obey His commands. This concludes the Tafsir of Surah Muhammad. And Allah is worthy of all praise and gratitude