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In this similitude, "tillage" stands for human life, for one sows in it deeds or misdeeds which one shall have to harvest in the Next World. The "wind" refers to the superficial and hypocritical show of charity that impels the unbelievers to spend their wealth in charity and public works. And "frost" refers to the lack of faith and willingness to obey the Divine Law in its right spirit, which makes void the acts and deeds of one's life. By this similitude, Allah teaches this lesson; just as air is very useful for the growth of crops but it also destroys these if there is frost in it: in the same way charity helps nourish the harvest that is to be reaped in the Next World but it destroys the same, if it is poisoned with unbelief.
It is obvious that Allah is the Master of man as well as of the wealth that he possesses and of the kingdom in which he is acting. Now, if this slave of Allah does not acknowledge the Sovereignty of his Master or unlawfully sets up other objects of worship and does not obey His Law in his exploitation of His wealth and kingdom, he shall be guilty of a crime. Therefore, he will not be entitled to any reward for his charity, but shall be prosecuted for his unlawful exploitation. The charity of such a man maybe likened to the charity of a servant who steals a sum of money from the treasure of his master and spends it as he likes.