Tafsir of Al-Munafiqun 63:10-11

{And spend from what We have provided you...}

• {min} (from) in {what We have provided you} is for tab'id (partitive). The intended meaning is the obligatory spending (Zakat).
• {before death comes to one of you}: Before he sees the signs of death, witnesses that which makes him despair of any respite, finds his throat constricted, finds spending impossible, and the time for acceptance passes. He then regrets his withholding and bites his fingers in grief over the loss of what he was once capable of doing.
• Ibn Abbas (may Allah be pleased with him) said: "Give charity before the authority of death descends upon you, for then repentance will not be accepted, nor will deeds be of any benefit."
• He also said: "What prevents one of you, if he possesses wealth, from paying Zakat, or if he is able to perform Hajj, from doing so before death comes to him, at which point he asks his Lord to return, but is not granted it?"
• He further stated: "It was revealed regarding those who withhold Zakat. By Allah, if he saw the good, he would not ask to return." When asked, "Do you fear Allah? Do the believers ask to return?" he replied, "Yes, I recite the Quran to you regarding this," meaning it was revealed concerning the believers, and they are the ones addressed by it.
• Al-Hasan said: "There is no one who did not pay Zakat, fast, or perform Hajj, except that he will ask to return."
• Ikrimah said: "It was revealed regarding the people of the Qibla."

{If only You would delay me}

• It is also read as {akhartan} (without the ya). The meaning is: "Why did You not delay my death?"
• {for a short term}: To a brief period of time.
• {so I would give charity}: Ubayy read it as fa-attasaddaq (following the original form).
• {and be}: Read as wa-akun (conjoined to the position of fa-assadaq), as if it were said: "If You delay me, I will give charity and be [among the righteous]." Those who read it as wa-akuna (in the accusative) do so based on the literal wording.
• Ubayd ibn Umayr read it as: wa-akuna (meaning: "And I will be"), as a promise from him of righteousness.

{But Allah will never delay...}

• This is a negation of delay in a manner of emphasis, the meaning of which is that the negation is contrary to [the person's] wisdom.
• The meaning is: When you know that delaying death beyond its appointed time is impossible, that it will inevitably strike, and that Allah is All-Aware of your deeds—whether you withheld the obligatory or otherwise—then nothing remains but to hasten to fulfill your obligations and prepare to meet Allah.
• It is read as {ta'malun} (you do) and {ya'malun} (they do).

From the Messenger of Allah (peace be upon him): "Whoever recites Surah al-Munafiqun is absolved of hypocrisy."