**{لَا تُلْهِكُمْ}** (Let not distract you): Meaning, may they not occupy you as they occupied the hypocrites. There is a difference of opinion among the exegetes: * Some said this verse was revealed concerning the hypocrites. * Others said it concerns the believers. **{عَن ذِكْرِ اللَّهِ}** (from the remembrance of Allah): Meaning, from the obligations of Allah, such as Prayer (Salat), Zakat, and Hajj, or from obedience to Allah Almighty. Al-Dahhak said it refers to the five daily prayers. According to Muqatil, this verse and the following ones are an address to the hypocrites who merely professed faith. **{وَمَن يَفْعَلْ ذَٰلِكَ}** (And whoever does that): Meaning, whoever is distracted by his wealth and children from the remembrance of Allah. **{فَأُولَٰئِكَ هُمُ الْخَاسِرُونَ}** (then those, they are the losers): Meaning, they lose in their trade, having sold the noble and enduring for the base and transient. Or, they are the losers in denying what the Messenger of Allah (peace be upon him) taught concerning Monotheism (Tawhid) and the Resurrection.

Al-Kalbī said it refers to Jihad. Another opinion is that it refers to the Qur'an, and another is that it refers to contemplating, reflecting upon, and pondering the Qur'an. **{وَأَنفِقُوا مِمَّا رَزَقْنَاكُمْ}** (And spend from what We have provided for you): Ibn Abbas meant the Zakat of wealth, and *min* (from) here implies partiality (tab'id). Another view is that it refers to obligatory spending. **{مِن قَبْلِ أَن يَأْتِيَ أَحَدَكُمُ الْمَوْتُ}** (before there comes to one of you the Death): Meaning, the signs and indications of death, at which point he will ask for a return to the world, which is expressed in His saying: **{رَبِّ لَوْلَا أَخَّرْتَنِي إِلَىٰ أَجَلٍ قَرِيبٍ}** (My Lord, if only You would delay me for a short term). Another interpretation is that it is a command to maintain remembrance and not be stingy with wealth. It means: "If only You would grant me respite and delay my term for a short while," which is an extension of his life so that he may give charity and purify himself, as in His saying: **{فَأَصَّدَّقَ وَأَكُن مِّنَ الصَّالِحِينَ}** (Then I would give charity and be among the righteous). Ibn Abbas said this is evidence that these people were not true believers, because a believer does not ask for a return [to life]. Al-Dahhak said that death does not come upon anyone who has not performed Hajj or paid Zakat except that he asks for a return and recites this verse. The author of *Al-Kashshaf* said: "Before he witnesses what causes despair regarding respite, when his throat tightens, when spending becomes impossible, and when the time for acceptance passes, leading him to regret the denial and bite his fingers over what he once had the power to do." According to Ibn Abbas: "Give charity before the Sultan of Death descends upon you, at which point repentance is not accepted and deeds are not beneficial." **{وَأَكُن مِّنَ الصَّالِحِينَ}** (and be among the righteous): Ibn Abbas said: "I would perform Hajj." It was also recited as **{فَأَكُونَ}** (and I would be), which follows the form of **{فَأَصَّدَّقَ}** (then I would give charity). Al-Mubarrad said that **{وَأَكُن}** (and I would be) follows the preceding clause because **{فَأَصَّدَّقَ}** (then I would give charity) is the response to the interrogative form containing wishing and determination, based on the position of the *fa'* (then). Ubayy recited **{فَأَتَصَدَّقَ}** (then I would give charity) based on the original form, and **{وَأَكُن}** (and I would be) is coordinated with the position of **{فَأَصَّدَّقَ}**. Sibawayh cited many verses where coordination is based on the implied form, such as: > *Ma'awiya, indeed we are but human, so be lenient,* > *For we are neither mountains nor iron.* Here, *al-hadida* (iron) is in the accusative case, coordinated with the implied position of *al-jibāl* (mountains). The *ba'* (in *bil-jibāl*) is for emphasis, not for a meaning that can be omitted. The opposite is seen in the verse by Ibn Abi Sulma: > *It became clear to me that I will not attain what has passed,* > *Nor precede anything if it is already settled.* He presumed he said *mudrik* (attaining) and coordinated *sābiq* (preceding) based on the understood meaning. As for Abu 'Amr's recitation **{وَأَكُونَ}** (and I would be), he coordinated it based on the literal form rather than the meaning. Then Allah Almighty informed that He will not delay anyone whose term has ended and whose appointed time has arrived: **{وَلَن يُؤَخِّرَ اللَّهُ نَفْسًا}** (And Allah will never delay a soul), meaning from death when its appointed time comes. Al-Kashshaf stated: "This is a negation of delay in a manner of emphasis that contradicts the negated concept." In summary, His saying **{لَا تُلْهِكُمْ أَمْوَالُكُمْ وَلَا أَوْلَادُكُمْ}** (Let not your wealth and your children distract you) is a reminder concerning remembrance before death. **{وَأَنفِقُوا مِمَّا رَزَقْنَاكُمْ}** (And spend from what We have provided for you) is a reminder concerning gratitude for that. His saying **{وَاللَّهُ خَبِيرٌ بِمَا تَعْمَلُونَ}** (And Allah is Acquainted with what you do): Meaning, if they were returned to the world, they would not give charity or perform Hajj. This is like His saying: **{وَلَوْ رُدُّوا لَعَادُوا لِمَا نُهُوا عَنْهُ}** (And even if they were returned, they would surely return to that which they were forbidden) (Al-An'am: 28). The exegetes agree that this address is comprehensive, covering every deed, whether good or evil. 'Asim recited **{تَعْمَلُونَ}** (you do) with a *ya'* (he/they), based on **{وَلَن يُؤَخِّرَ اللَّهُ نَفْسًا}** (And Allah will never delay a soul). Although *nafs* (soul) is singular in form, it implies the plural (souls), so it was coordinated based on meaning. And Allah knows best. May peace and blessings be upon our Master Muhammad, his family, and all his companions.