Tafsir of Al-Hadeed 57:10

{And why is it that you do not spend} The meaning is: "What is the reason for you not to spend?"

{And to Allah belongs the inheritance of the heavens and the earth} He inherits everything within them; nothing remains for anyone else, whether it be wealth or otherwise. This means: What purpose do you have in abandoning spending in the way of Allah and striving alongside His Messenger, while Allah is the One who will cause you to perish and thus inherit your wealth? This is among the most eloquent forms of urging one to spend in the way of Allah.

{Not equal among you are those who spent} He then clarifies the disparity between those who spent among them. He refers to those who spent before the conquest of Makkah—before the might of Islam, the strength of its people, the entry of people into the religion of Allah in crowds, and the reduced need for fighting and spending therein—and those who spent after the conquest. The latter is omitted due to the clarity of the indication.

{Those} Those who spent before the conquest—the foremost, the first of the Emigrants (Muhajirun) and the Helpers (Ansar)—are those about whom the Prophet (peace be upon him) said: "If one of you were to spend the equivalent of Mount Uhud in gold, it would not reach a mudd (a handful) of one of them, nor even half of it." They are of a greater rank. It is also recited as "before the conquest."

{And to all} Meaning, to each of the two groups.

{Allah has promised the best} That is, the good reward, which is Paradise, despite the disparity in their ranks. It is also recited in the nominative case (as "And all, Allah has promised them"). It is said that this was revealed regarding Abu Bakr (may Allah be pleased with him), as he was the first to embrace Islam and the first to spend in the way of Allah.

{A goodly loan} Spending in His way. This is likened to a loan metaphorically, because when one gives his wealth for His sake, it is as if he has loaned it to Him.

{He will multiply it for him} Meaning, He will give him his reward for his spending multiplied.

{Many times over} Out of His bounty.

{And he will have a noble reward} Meaning: That reward, combined with the multiplication, is noble in itself. It is also recited as "He will double it" (in the subjunctive), and both are recited in the accusative case as a response to the interrogative. The nominative case is a conjunction to "he loans," or to "He will multiply it."

{On the Day you see the believing men and believing women, their light proceeding before them and on their right, [it will be said], "Your good tidings this Day are gardens beneath which rivers flow, wherein you will abide eternally." That is the great attainment.}