Tafsir of Al-Muddathir 74:6

Al-Hasan read: "And do not confer favor" (wa-lā tamun) and "you acquire more" (wa-tastakthiru) in the nominative case, while the position of the latter is accusative as a circumstantial qualifier (ḥāl).

Meaning: Do not give while seeing what you give as much, or while seeking more in return.

Prohibition of Istighzār: This is when one gives a gift while coveting a greater return from the recipient. This is permissible [in general], as per the Hadith: "The one who seeks more is rewarded for his gift."

Regarding this prohibition, there are two views:

1. It is a prohibition specific to the Messenger of Allah (ﷺ), as Allah chose for him the noblest manners and the best character.
2. It is a prohibition of dislike (tanzīh), not prohibition (taḥrīm), for him and his nation.

Al-Hasan read: "You acquire more" (tastakthir) with a vowelless rā’ (sukūn). There are three interpretations:

1. It is a substitute for "do not confer favor" (lā tamun), as if it were said: "Do not confer favor, do not seek more." This relates to the "favor" (mann) mentioned in the verse: "Then they do not follow what they have spent with favor or injury," because it is the nature of the one who confers favor to see his gift as great and to count it.
2. It is likened to tharu (wealth) and ‘adud (upper arm), so it is vowelless for the sake of lightening the pronunciation.
3. It considers the state of pausing (waqf).

Al-A‘mash read: In the accusative case, with an implied an (to), like the poet’s saying: "Will you not, O you who forbids me, attend the battle?"

This is supported by the reading of Ibn Mas‘ud: "And do not confer favor to acquire more" (an tastakthira). It is also permissible in the nominative case to omit the an and invalidate its effect, as is narrated in the [poetic] example: "Attend the battle" (aḥḍur—in the nominative).

The most sound view is that it is a command for the act of patience itself, encompassing generally everything one must be patient with or patient against. It is intended to include patience against the injury of the disbelievers, as that is one of the things the general command covers.