Tafsir of An-Nisa' 4:38-39

"And those who spend their wealth..."

"To be seen by people" For the sake of boasting, and so that it may be said, "How generous they are!" and "How noble they are!"—not for the sake of seeking the Countenance of Allah.

It is also said that this was revealed regarding the polytheists of Mecca who spent their wealth in enmity toward the Messenger of Allah (peace be upon him).

"And whoever has Satan as a companion, then evil is he as a companion." Because he incited them toward stinginess, showing off, and every form of evil. It is also possible that this is a threat to them, meaning that Satan will be shackled to them in the Fire.

"And what [harm] would it do to them..." What burden or consequence would be upon them in believing and spending in the way of Allah? The intent here is condemnation and rebuke; otherwise, there is nothing but benefit and success in that.

This is like saying to one who seeks revenge, "What harm would it do you if you pardoned?" or to one who is undutiful, "What would it cost you if you were righteous?" It is known that there is no harm or cost in pardoning or righteousness, but it is a form of condemnation, rebuke, and an accusation of ignorance regarding where the true benefit lies.

"And Allah has ever been, of them, Knowing." A threat.