Tafsir of Ta-Ha 20:131

{And do not extend your eyes} Meaning: the gaze of your eyes. "Extending the gaze" is to prolong it, such that one hardly withdraws it, due to finding the object of sight beautiful, being impressed by it, and wishing it were one's own. This is as the onlookers of Qārūn did when they said: “Oh, if only we had the like of what Qārūn has been given! Indeed, he is one of great fortune” (al-Qaṣaṣ: 79), until those endowed with knowledge and faith confronted them, saying: “Woe to you! The reward of Allah is better for he who believes and does righteousness” (al-Qaṣaṣ: 80).

In this is an indication that a gaze which is not "extended" is pardoned, such as the gaze of one who is suddenly confronted by something and then lowers his eyes. Since looking at worldly adornments is ingrained in human nature—and whoever sees something of them desires to extend his gaze toward it and fill his eyes with it—it was said: {And do not extend your eyes}, meaning: do not do that which you are accustomed to and which is harmful to you.

The scholars of piety have been strict regarding the obligation of lowering the gaze from the buildings of the oppressors and the finery of the corrupt in terms of clothing, vehicles, and the like. This is because they only adopted these things for the eyes of the onlookers; thus, the one who looks at them fulfills their purpose and is like one who encourages them to adopt such things.

{As pairs among them} Meaning: categories of the disbelievers. It is also permissible for it to be an accusative state (ḥāl) from the pronoun [in mataʿnā bihi], with the verb applying to {among them}, as if He said: "to that which We have granted enjoyment, which is categories of them and people among them."

If you ask: Upon what is zahra (adornment) in the accusative? I say: It is upon one of four aspects:

1. Disparagement: Accusative by way of specification (ikhtiṣāṣ).
2. Meaning: Imbuing mataʿnā (We granted enjoyment) with the meaning of "We gave" or "We bestowed," making it a second object.
3. Substitution: Substituting it for the place of the prepositional phrase (al-jār wa-al-majrūr).
4. Substitution: Substituting it for azwājan (pairs), based on the estimation of "possessors of adornment" (dhawī zahra).

If you ask: What is the meaning of zahra for those who vocalize it with a fatḥa? I say: It is the same meaning: decoration and splendor, just as it comes in jahra (openness). It has been recited as arinā Allāh (show us Allah). It may also be the plural of zāhir (blooming), describing them as those who are "blooming" in this world due to the clarity of their complexions from their amusements and luxuries, the brightness of their faces, and the splendor of their attire and appearance—unlike the believers and the righteous, who are characterized by pale complexions and austerity in clothing.

{Of the life of this world, that We may test them thereby} Meaning: that We may try them until they deserve punishment due to their disbelief, or that We may punish them in the Hereafter because of it.

{And the provision of your Lord} This is what is stored for him of the reward of the Hereafter, which is better in itself and more lasting. Or, it is the provision of the blessing of Islam and Prophethood. Or, because their wealth is predominantly characterized by usurpation, theft, and prohibition in some aspects, while the lawful is {better and more lasting}. This is because Allah does not attribute to Himself except that which is lawful and pure, not that which is forbidden and foul; indeed, the forbidden is not called "provision" at all.

From Yazīd b. ʿAbd Allāh b. Quṣayṭ, from Abū Rāfiʿ, who said: "The Messenger of Allah (ﷺ) sent me to a Jew and said: 'Tell him: The Messenger of Allah says to you, lend me until Rajab.' He replied: 'By Allah, I will not lend him except with a pledge.' The Messenger of Allah (ﷺ) said: 'I am indeed trustworthy in the heavens and trustworthy on the earth; take my iron coat of mail to him.' Then, And do not extend your eyes was revealed."

{And enjoin prayer upon your family and be steadfast therein. We ask you not for provision; We provide for you, and the [best] outcome is for righteousness.}