Tafsir of Ibraheem 14:31

"Say to My servants who have believed..."

The spoken content is omitted because the answer to "Say" indicates it. Its estimation is: "Say to My servants who have believed: Establish prayer and spend."

It is also permissible that yuqīmū (they establish) and yunfiqū (they spend) are in the jussive mood, meaning: "Let them establish and let them spend," and this is the spoken content. They said: The omission of the lām (of command) is permissible because the command—which is "Say"—acts as a substitute for it. If one were to say yuqīmū al-ṣalāta wa-yunfiqū as an initiation without the lām, it would not be permissible.

If you ask: Upon what is sirran wa-ʿalāniyatan (secretly and publicly) predicated in the accusative? I say: It is a state (ḥāl), meaning: "possessors of secrecy and publicity," in the sense of "doing so secretly and publicly." Or it is an adverb of time (ẓarf), meaning: "at times of secrecy and publicity." Or it is an infinitive (maṣdar), meaning: "a spending of secrecy and a spending of publicity." The meaning is: concealing voluntary charity and making public the obligatory.

Al-khilāl means friendship (mukhālla).

If you ask: How does the command to spend correspond to the description of the Day as one in which "there is no trading nor friendship"? I say: Because people spend their wealth in contracts of exchange, giving a substitute to receive its like; and in acts of generosity and gifting to friends, to draw from their gifts the like or better. As for spending purely for the sake of Allah—as in His saying: "Except seeking the countenance of his Lord, the Most High"—this is only done by the sincere believers. Thus, they were urged to do it so they might receive its reward on a day in which there is no trading nor friendship—meaning: there is no benefit in it through buying and selling, nor through friendship, nor through the ways they usually spend their wealth in exchanges and generosity. Rather, the only benefit on that day is through spending for the sake of Allah.

It is also recited: lā bayʿun fīhi wa-lā khilālun (in the nominative).

"Allah is He who created the heavens and the earth and sent down rain from the sky, then brought forth thereby fruits as provision for you. He subjected for you the ships to sail through the sea by His command, and He subjected for you the rivers. And He subjected for you the sun and the moon, constant [in their courses], and He subjected for you the night and the day. And He gave you from all you asked of Him. And if you should count the favor of Allah, you could not enumerate it. Indeed, mankind is most unjust and ungrateful."