Tafsir of At-Tawbah 9:53

{Spend}: Meaning in the way of Allah and in the avenues of righteousness.

{Willingly or unwillingly}: In the accusative case as a state (ḥāl), meaning: being willing or being compelled.

If you ask: How did He command them to spend, then say: {It will not be accepted from you}?

I say: It is a command in the sense of a report (khabar), like His saying—Exalted is He—: {Say: "Whoever is in error, let the Most Merciful extend to him an extension"} (Maryam: 75). Its meaning is: It will not be accepted from you, whether you spend willingly or unwillingly. Similar to this is His saying: {Ask forgiveness for them or do not ask forgiveness for them} (al-Tawbah: 80), and the poet’s saying: Treat us ill or treat us well, there is no blame. Meaning: Allah will not forgive them, whether you ask forgiveness for them or not; and we will not blame you, whether you treat us ill or well.

If you ask: When is this construction permissible?

I say: When the speech indicates it, just as its opposite is permissible in your saying: "May Allah have mercy on Zayd and forgive him."

If you ask: Why was this done?

I say: For a subtle point (nukta) within it. It is as if the poet says to 'Azza: "Test the refinement of your status with me and the strength of my love for you. Treat me with ill-treatment or good-treatment, and see if my state with you changes, whether you are doing ill or doing good." In the same vein is the saying of the poet: Your brother is he who, if you stood with a sword, intending to strike him, would not seek to diminish his affection for you. Likewise, the meaning here is: "Spend, and see if it is accepted from you," and "Ask forgiveness for them or do not ask forgiveness for them, and see if you perceive a difference between the state of asking forgiveness and leaving it."

If you ask: What is the purpose of negating the acceptance? Is it the Messenger of Allah (peace be upon him) refusing to accept it from them and returning what they offer? Or is it that it is not accepted by Allah—going to waste with no reward for it?

I say: It admits both possibilities.

His saying {Willingly or unwillingly}: Its meaning is: being willing without compulsion from Allah and His Messenger, or being compelled. Compulsion is termed "unwillingness" (ikrāh) because they are hypocrites, so being compelled to spend was burdensome to them, like being forced. Or: being willing without compulsion from your leaders—for the leaders of hypocrisy would pressure [others] to spend because they saw an interest in it—or being compelled by them.

It is narrated that this was revealed regarding al-Jadd ibn Qays when he stayed behind from the Battle of Tabuk and said to the Messenger of Allah (peace be upon him): "This is my wealth, I will assist you with it, so leave me [behind]."

{Indeed, you}: This is the justification for the rejection of their spending. The intended meaning of "wickedness" (fisq) is rebellion and defiance.

{And nothing prevents their expenditures from being accepted from them except that they have disbelieved in Allah and in His Messenger and that they come not to prayer except while they are lazy and that they do not spend except while they are unwilling.}