Al-Anfal: (36-37) Indeed, those who disbelieve...

Know that after the Almighty explained the state of these disbelievers regarding their physical acts of worship (or obedience), He followed it up by explaining their state concerning their financial acts of worship (spending).

Context of Revelation:

• Muqatil and al-Kalbi said: This was revealed concerning those who fed (the army) on the Day of Badr; they were twelve prominent men from Quraysh.
• Sa'id ibn Jubayr and Mujahid said: It was revealed concerning Abu Sufyan and his spending of wealth to fight Muhammad on the Day of Uhud. He had hired two thousand of the Habash (Ethiopians) besides those he incited from the Arabs, and he spent forty uqiyyah (ounces) on them. The uqiyyah is forty-two mithqals, as stated by the author of Al-Kashshaf.

Purpose of Spending: Then the Almighty clarified that they spend this wealth only to repel (people) from the path of Allah. That is, their objective in spending was to obstruct adherence to Muhammad, which is the path of Allah, even if they did not perceive it as such themselves.

Consequence of Spending: Then He said: {So they will spend it, then it will be a source of regret for them}. This means this spending will occur, and its consequence will be regret, because the wealth will be lost, and the objective will not be achieved; rather, they will ultimately be defeated, as the Almighty said: {Allah has decreed, "I will surely prevail, I and My messengers"} (Al-Mujadila: 21).

Gathering to Hellfire: And His saying: {And those who disbelieve will be gathered to Hell}. There are two points of discussion regarding this:

1. First Point: It was not said: "And to Hell they will be gathered," because some among them embraced Islam. Rather, it is mentioned that those who remain upon disbelief will be so.
2. Second Point: The apparent meaning of {to Hell they will be gathered} implies that their gathering will only be to Hell, because the preposing of the predicate (the word ila jahannam) implies restriction (exclusivity).

Know that the purpose of this discourse is that they will gain nothing from their expenditure in those outlays except regret and disappointment in this world, and severe punishment in the Hereafter. This necessitates a great deterrent against such spending.

Distinguishing the Good from the Bad: Then He said: {that Allah may distinguish the wicked from the good}. There are two opinions concerning this:

• First Opinion: That Allah may distinguish the wicked group of disbelievers from the good group of believers. Then He will make the wicked group pile upon one another, gathering them all together, which means accumulation and piling up, as in His saying: {as if they were closely packed together} (Al-Jinn: 19), meaning due to extreme crowding. Thus, His saying {Those} is a reference to the wicked group.

• Second Opinion: That what is meant by "the wicked" (al-khabith) is the spending of the disbeliever against Muhammad, and what is meant by "the good" (al-tayyib) is the spending of the believer in fighting the disbelievers, such as the spending of Abu Bakr and Uthman in supporting the Messenger, peace be upon him. Then the Almighty will gather those wicked things (spendings) together and cast them into Hell and punish them with them, as in His saying: {With it their foreheads, their flanks, and their backs will be branded} (At-Tawbah: 35).

The Lām (the letter 'li' indicating purpose) in {that Allah may distinguish the wicked} is connected to {will be gathered} according to the first opinion. The meaning is: they will be gathered so that Allah may distinguish the wicked group from the good group. According to the second opinion, it is connected to {then it will be a source of regret for them}.

Then He said: {Those are the losers}, which refers to those who disbelieved.