This text argues that the term 'ar-riqab' (slaves) in the eight categories of zakat recipients refers to mukatab slaves (those who have made a contract of manumission with their masters); since freeing a slave from zakat wealth returns a worldly benefit such as guardianship to the one who frees them, whereas zakat should be given to those who will receive no benefit in return. Furthermore, it is transmitted that the term 'ibn as-sabîl' (the wayfarer) means someone traveling from one place to another and in need during their journey, and that this applies even if they are wealthy. The text uses both linguistic/etymological explanations and various reports transmitted from scholars of exegesis to support these views.

والصواب من القول في ذلك عندي قول من قال: عني بالرقاب في هذا الموضع المكاتبون؛ لإجماع الحجة على ذلك، فإن الله جعل الزكاة حقا واجبا على من أوجبها عليه في ماله يخرجها منه، لا يرجع إليه منها نفع من عرض الدنيا ولا عوض، والمعتق رقبة منها راجع إليه ولاء من أعتقه، وذلك نفع يعود إليه منها.

In this mixed passage, Zamakhsharî transmits reports and linguistic analyses from multiple verses (Surah al-Baqarah 177 and verses concerning mukatab/riqab) together. He transmits the views of the Companions regarding giving zakat, performing prayer, and giving rights to relatives in the expressions about 'those of near kindred' and spending in Surah al-Baqarah 177; he also relates the concept of tabdhîr (squandering wealth) to pre-Islamic customs. On the other hand, in the verse about mukatab (slave manumission contract), he discusses the ruling on the master deducting zakat for the slave using transmissions from Abû Hanîfah, Ash-Shâfi'î, 'Alî, and Ibn 'Abbâs.

وعن مجاهد : لو أنفق مدا في باطل كان تبذيرا وقد أنفق بعضهم نفقة في خير فأكثر ، فقال له صاحبه : لا خير في السرف ، فقال : لاسرف في الخير

This text, while addressing the concept of patience in Surah al-Baqarah 177, transmits from Al-Kaffâl that patience is not the absence of feeling pain or liking it, but rather the effort to restrain the soul from openly crying out. Furthermore, in connection with 'as-siddîqûn' (the truthful) and related rulings in the verse, various views are transmitted regarding the virtue of Abû Bakr, matters of mukatab and freeing slaves, the story of the corruption of the Children of Israel, and the issue of performing prayer at its appointed times. It is noted that patience is mentioned more than seventy times in the Qur'an and most good deeds are attributed to it.

ليس الصبر أن لا يجد الإنسان ألم المكروه ولا أن لا يكره ذلك لأن ذلك غير ممكن ، إنما الصبر هو حمل النفس على ترك إظهار الجزع ، فإذا كظم الحزن وكف النفس عن إبراز آثاره كان صاحبه صابرا ، وإن ظهر دمع عين أو تغير لون

Al-Qurtubî transmits the view that the term zakat mentioned in the verse indicates a right in wealth other than obligatory zakat; he prefers this view because mentioning zakat together with prayer in the verse points to something distinct from obligatory zakat. Furthermore, regarding the reason for revelation of the verse, it is transmitted that a man asked the Prophet about al-birr and it was revealed in response, and that in the period before the imposition of obligations, only bearing witness to the Islamic creed made Paradise obligatory, and this verse came with the establishment of the obligations. According to some scholars, the address is directed at Jews and Christians who disputed about the direction of prayer.

استدل به من قال : إن في المال حقا سوى الزكاة وبها كمال البر وقيل : المراد الزكاة المفروضة والأول أصح لما خرجه الدارقطني عن فاطمة بنت قيس قالت قال رسول الله صلى الله عليه وسلم : ( إن في المال حقا سوى الزكاة

Ibn Kathîr states that Surah al-Baqarah 177 (the verse of al-birr) was revealed in connection with the changing of the direction of prayer from Jerusalem to the Ka'bah; when this change became difficult for some People of the Book and Muslims, Allah clarified that the true purpose is obedience to Allah and submission to His commands. According to the text, al-birr (goodness/virtue) is not merely an external matter like changing direction, but rather believing in the principles of faith and spending wealth willingly on those in need (relatives, orphans, the poor, wayfarers, beggars, and freeing slaves). As As-Suvrî said, this verse encompasses all types of al-birr, and the person possessing these qualities has entered all the bonds of Islam and attained all good.

فان الله تعالى لما أمر المؤمنين أولا بالتوجه إلى بيت المقدس ثم حولهم إلى الكعبة شق ذلك على نفوس طائفة من أهل الكتاب وبعض المسلمين فأنزل الله تعالى بيان حكمته في ذلك وهو أن المراد إنما هو طاعة الله عز وجل وامتثال أوامره والتوجه حيثما وجه

According to Al-Baydâwî, this verse was revealed when people debated intensely about the change of direction of prayer and each faction claimed that turning toward its own direction of prayer constituted al-birr; Allah refuted this claim by informing that true al-birr is not merely facing the direction of prayer, but rather what Allah has determined and what the believers follow. Furthermore, it is noted that the verse, together with its variant readings (nominative and accusative readings), points to the comprehensive meaning of al-birr. Ultimately, Al-Baydâwî explains that the verse comprehended all human perfections in three elements (correct creed, good social conduct, and self-discipline).

فإنهم أكثروا الخوض في أمر القبلة حين حولت، وادعى كل طائفة أن البر هو التوجه إلى قبلته، فرد الله تعالى عليهم وقال ليس البر ما أنتم عليه فإنه منسوخ، ولكن البر ما بينه الله واتبعه المؤمنون.