Tafsir of Al Imran 3:92

{لن تنالوا البر} You will not attain the reality of righteousness, nor will you be among the righteous. It is also said: You will not attain the righteousness of Allah, which is His reward.

{حتى تنفقوا مما تحبون} Until your expenditure is from the wealth that you love and prefer, as in His saying: "Spend from the good things which you have earned" (Al-Baqarah: 267). The predecessors (may Allah have mercy on them) used to dedicate to Allah whatever they loved most.

Narrations:

• When this verse was revealed, Abu Talha came and said: "O Messenger of Allah, the most beloved of my wealth to me is Bayruha. Place it, O Messenger of Allah, where Allah shows you." The Messenger of Allah (ﷺ) said: "Excellent! That is profitable wealth (or 'a departing wealth'). I suggest you distribute it among your relatives." Abu Talha replied: "I will do so, O Messenger of Allah," and he divided it among his kin.
• Zayd ibn Harithah brought a horse he loved and said: "This is for the sake of Allah." The Messenger of Allah (ﷺ) gave it to Usama ibn Zayd to ride. Zayd felt saddened, saying: "I only intended to give it as charity." The Messenger of Allah (ﷺ) said: "Indeed, Allah has accepted it from you."
• Umar (may Allah be pleased with him) wrote to Abu Musa al-Ash'ari to purchase a slave girl for him from the captives of Jalula on the day the cities of Chosroes were conquered. When she arrived, he was pleased with her, but then he said: "Allah says: 'You will not attain righteousness until you spend from what you love,'" and he set her free.
• A guest arrived at Abu Dharr’s home. He told his shepherd: "Bring me the best of my camels." The shepherd brought a lean, sickly camel. Abu Dharr said: "You betrayed me!" The shepherd replied: "I found the best of the camels to be the stud, and I remembered the day you would need it." Abu Dharr said: "The day I need it is the day I am placed in my grave."

Linguistic Notes:

• Abdullah (ibn Mas'ud) recited: "Until you spend some of what you love." This is evidence that the min (from) in {مما تحبون} signifies partiality (tab'id).
• The min in "from anything" (min shay'in) serves to clarify what is to be spent—meaning, from whatever it may be, whether it is good and beloved to you, or foul and disliked by you.

{فإن الله} He is All-Knowing of everything you spend, and He will reward you accordingly.