Tafsir of Al-Baqarah 2:263-264

"A kind word and forgiveness..." A beautiful response.

"...and forgiveness" Pardoning the requester if they exhibit behavior that burdens the one being asked, or [it refers to] attaining forgiveness from Allah due to the beautiful response. It may also mean forgiveness from the side of the requester, for if one responds to him with a beautiful word, he excuses him.

"...is better than charity followed by injury." The predicate is valid for the indefinite subject because it is qualified by the description.

"And Allah is Free of need..." He has no need for a spender who shows off and causes injury.

"...Forbearing." He does not hasten the punishment for him; this is an expression of His displeasure and a warning to the offender.

Then, He emphasizes this by what follows:

"Like one who spends his wealth..." Meaning: Do not invalidate your charities with reminders of generosity and injury, just as the hypocrite who spends his wealth invalidates his.

"...to be seen by people." He does not seek through his spending the pleasure of Allah nor the reward of the Hereafter.

"His likeness is that of a smooth stone..." His likeness—and the charity from which he derives no benefit whatsoever—is like a smooth stone covered with dust. (Sa'id ibn al-Musayyib recited it as safwan, with the weight of karawan).

"...upon which is dust, and a downpour hits it..." A rain with large drops.

"...leaving it bare." Stripped clean of the dust that was upon it. From this comes the word sald (smooth/bare) used for the forehead of a bald man when it shines.

"They are unable to control anything of what they have earned." Similar to His saying: "And We will regard what they have done of deeds and make them as dust dispersed" (Al-Furqan: 23).

It is permissible for the Kaf (in "like one who spends") to be in the accusative position as a state (hal), meaning: "Do not invalidate your charities while being like the one who spends."

If you ask: "How did He say 'They are unable' (plural) after saying 'Like one who spends' (singular)?" I say: He intended by "the one who spends" the genus or the group that spends. Furthermore, man (who) and alladhi (the one who) can be used interchangeably, as if it were said: "Like those who spend."