Al-Anfal: 74–75
{Those are the believers in truth}
Because they verified their faith and realized it by fulfilling its requirements: emigrating from their homeland, parting with their families, and stripping themselves of their wealth for the sake of religion. This is not a repetition of the previous verse; the first verse was a command to maintain ties, while this verse is revealed to praise them, bear witness for them, and grant them a noble promise.
{And those who believed afterward}
He means those who followed the first emigrants, similar to His saying: {And those who came after them, saying, "Our Lord, forgive us and our brothers who preceded us in faith"} (Al-Hashr: 10). He joined them with the first group and made them part of them as a favor from Him and an encouragement.
{But those of kinship}
Those of blood relations are more entitled to inheritance. This abrogates inheritance based on emigration and support.
{In the Book of Allah}
Meaning: in His decree and distribution. It is also said: in the Preserved Tablet (al-Lawh). It is also said: in the Qur’an, specifically the verse of inheritance. The followers of Abu Hanifa (may Allah have mercy on him) used this as evidence for the inheritance of distant relatives (dhawi al-arham).
From the Messenger of Allah (peace and blessings of Allah be upon him):
"Whoever recites Surah al-Anfal and Bara’ah, I will be his intercessor on the Day of Resurrection and a witness that he is free from hypocrisy. He will be given ten good deeds for every hypocrite, male and female, and the Throne and those who carry it will seek forgiveness for him throughout his life in this world."