Tafsir of Al-Baqarah 2:269

"He gives wisdom to whom He wills..."

"He gives wisdom" He grants the ability to attain knowledge and to act upon it. The "wise" (al-hakim) in the sight of Allah is the one who possesses knowledge and acts accordingly. It has been recited as: "And whoever is given wisdom"—meaning, whoever Allah gives wisdom to. This is how al-A‘mash recited it.

"And whoever is given wisdom has certainly been given much good" The use of the indefinite form (khayran) serves to denote magnification, as if He said: "He has indeed been given a great deal of good."

"And none will remember except those of understanding" He means the wise, the knowledgeable, and those who act upon their knowledge. The intent here is to urge [the believers] to act upon what the preceding verses have contained regarding the meaning of spending [in charity].

"And whatever you spend of expenditures or make of vows - indeed, Allah knows of it. And for the wrongdoers there are no helpers."