Tafseer Ibn Kathir of AN NISAA' [37]

37. Those who are stingy and encourage people to be stingy and hide what Allah has bestowed upon them of His bounties. And We have prepared for the disbelievers a disgraceful torment. 38. And (also) those who spend of their wealth to be seen of men, and believe not in Allah and the Last Day, and whoever takes Shaytan as an intimate; then what a dreadful intimate he has! 39. And what loss have they if they had believed in Allah and in the Last Day, and they spend out of what Allah has given them for sustenamce And Allah is Ever All-Knower of them.

(What disease is more serious than being stingy) He also said,

(Beware of being stingy, for it destroyed those who were before you, as it encouraged them to cut their relations and they did, and it encouraged them to commit sin and they did.) Allah said,

(and hide what Allah has bestowed upon them of His bounties,) Therefore, the miser is ungrateful for Allah's favor, for its effect does not appear on him, whether in his food, clothes or what he gives. Similarly, Allah said,

(Verily, man is ungrateful to his Lord. And to that he bears witness.) by his manners and conduct,

(And verily, he is violent in the love of wealth.) Allah said,

(and hide what Allah has bestowed upon them of His bounties) and this is why He threatened them,

(And We have prepared for the disbelievers a disgraceful torment.) Kufr means to cover something. Therefore, the Bakhil (miser) covers the favors that Allah has blessed him with, meaning he does not spread those favors. So he is described by the term Kafir (ungrateful) regarding the favors that Allah granted him. A Hadith states that,

(When Allah grants a servant a favor, He likes that its effect appears on him.) Some of the Salaf stated that this Ayah ï´¿4:37ï´¾ is describing the Jews who hid the knowledge they had about the description of Muhammad, and there is no doubt that the general meaning of the Ayah includes this. The apparent wording for this Ayah indicates that it is talking about being stingy with money, even though miserly conduct with knowledge is also included. The Ayah talks about spending on relatives and the weak, just as the Ayah after it,

(And (also) those who spend of their wealth to be seen of men, ) Allah first mentions the punished misers who do not spend, then He mentions those who spend to show off to gain the reputation that they are generous, not for the Face of Allah. A Hadith states that the first three persons on whom the fire will feed are a scholar, a fighter and a spender who shows off with their actions. For instance,

(The wealthy will say, ”I did not leave any area that You like to be spent on, but I spent on it in Your cause.'' Allah will say, ”You lie, you only did that so that it is said, `He is generous.' And it was said...'') meaning you acquired your reward in the life, and this is indeed what you sought with your action. This is why Allah said,

(and believe not in Allah and the Last Day,) meaning, it is Shaytan who lured them to commit this evil action, instead of performing the good deed as it should be performed. Shaytan encouraged, excited and lured them by making the evil appear good,

(And whoever takes Shaytan as an intimate; then what a dreadful intimate he has!) Allah then said,

(And what loss have they if they had believed in Allah and in the Last Day, and they spend out of what Allah has given them for sustenance) This Ayah means, what harm would it cause them if they believe in Allah, go on the righteous path, replace showing off with sincerity, have faith in Allah, and await His promise in the Hereafter, for those who do good and spend what He has given them on what He likes and is pleased with. Allah's statement:

(And Allah is Ever All-Knower of them.) means, He has perfect knowledge of their intentions, whether good or evil. Indeed, Allah knows those who deserve success, and He grants them success and guidance, directing them to perform righteous actions that will earn them His pleasure. He also knows those who deserve failure and expulsion from His great mercy, which amounts to utter failure in this life and the Hereafter for them, we seek refuge in Allah from this evil end.