| An-Nisa (The Women): (38) And those who spend their wealth...

There are several issues concerning this verse:

You may either connect {الذين} in this verse to {الذين} in the preceding verse (referring to those who spend for show), or you may place it in the genitive case (خفض) by connecting it to the phrase: {للكافرين عذابا مهينا} (a humiliating punishment for the disbelievers).

Al-Wahidi stated that this verse was revealed concerning the hypocrites (Munafiqun), which is the sound view because it mentions showing off (Riya'), which is a form of hypocrisy.

It is also said that it was revealed concerning the polytheists of Mecca who spent (in opposition) to enmity against the Messenger of Allah (peace be upon him).

The preferred view is that after Allah commanded kindness towards those in need, He clarified that those who do not spend fall into two categories:

1. The Miserly: Those who refuse to spend their wealth at all, who are condemned in the verse: {Those who are stingy and enjoin people to be stingy} (An-Nisa: 37).
2. Those who spend for show: Those who spend their wealth, but not for the sake of obedience (to God), rather for the sake of showing off and seeking reputation (Riya' and Sum'ah). This group is also condemned.

If we negate the validity of these two categories (the miserly and those who spend for show), only the first category remains: spending wealth for the sake of true kindness (to others).

Then, the Almighty said: {And whoever takes Satan as a companion, then evil is that companion.}

The meaning is that Satan is a companion to the doers of these deeds, similar to His saying: {And whoever turns away from the remembrance of the Most Merciful, We appoint for him a devil, and he is his inseparable companion} (Az-Zukhruf: 36).

Allah clarified that Satan is an evil companion because he misleads them away from the Home of Bliss and leads them into the Fire of Hell, as in His saying: {And among people is he who argues concerning Allah without knowledge and follows every rebellious devil * It is decreed for him that whoever takes him as a companion, he will surely lead him astray and guide him to the punishment of the Blaze} (Al-Hajj: 3-4).

Then, Allah rebuked them and clarified the poor choice they made by abandoning faith.

{7 < And what would it harm them if they believed in Allah and the Last Day and spent from what Allah has provided for them? And Allah is ever, of all things, Knowing. > 7 !}