Tafsir of Al-Baqarah 2:272

{Not upon you is their guidance, but Allah guides whom He wills. And whatever you spend of good, it is for yourselves. And you do not spend except seeking the Countenance of Allah. And whatever you spend of good, it will be fully repaid to you, and you will not be wronged.}

{Not upon you is their guidance} It is not incumbent upon you to make them guided to refrain from what they have been forbidden—such as bestowing favors with reminders of generosity, causing harm, or spending from what is impure. Your duty is only to convey the prohibitions to them.

{But Allah guides whom He wills} He shows kindness to those whom He knows will benefit from such kindness, so they refrain from what He has forbidden.

{And whatever you spend of good} Meaning: of wealth.

{It is for yourselves} It is for your own benefit, not for the benefit of others. Therefore, do not bestow favors with reminders of generosity upon people, and do not harm them by acting superior toward them.

{And you do not spend} Your spending is not except for the sake of seeking the Countenance of Allah and desiring what is with Him. So why do you bestow favors with reminders of generosity, and why do you spend the impure [wealth] which is not fit to be directed toward Allah?

{And whatever you spend of good, it will be fully repaid to you} Its reward will be multiplied many times over. Therefore, you have no excuse to be reluctant in spending it, nor to fail in spending it in the best and most beautiful manner.

Historical Context: It is said that Asma bint Abi Bakr (may Allah be pleased with them both) went on Hajj, and her mother came to her asking for help while she was still a polytheist. Asma refused to give her anything, so this verse was revealed.

According to Sa'id ibn Jubayr (may Allah be pleased with him), they used to be hesitant to give charity to their relatives who were polytheists.

It is also narrated that some Muslims had in-laws among the Jews and foster relatives whom they used to support before Islam; when they embraced Islam, they disliked continuing to support them.

Some scholars have said: "Even if it were the most evil of Allah’s creation, you would still have the reward for your spending."

There is a difference of opinion regarding the obligatory charity (Zakat): Abu Hanifa (may Allah be pleased with him) permitted the distribution of Sadaqat al-Fitr to the people of the covenant (Ahl al-Dhimmah), while others forbade it.

{For the poor who are restricted in the way of Allah, unable to travel in the land. The ignorant person thinks them wealthy because of their restraint. You know them by their mark; they do not ask people persistently. And whatever you spend of good, indeed, Allah is Knowing of it.}