According to this exegete, the phrase 'completion of the prescribed period' in the verse means that those who were sick or traveling and could not fast the days of Ramadan must make up those days after they have recovered or their journey has ended. Allah's desire for ease relates to permitting people not to fast during illness and travel; His not desiring hardship means that He knows fasting is difficult in these conditions and therefore does not impose this burden upon them. The freedom between fasting and not fasting during travel is supported by narrations transmitted from the Prophet.

يعني تعالى ذكره بذلك: يريد الله بكم أيها المؤمنون بترخيصه لكم في حال مرضكم وسفركم في الإفطار، وقضاء عدة أيام أخر من الأيام التي أفطرتموها بعد إقامتكم وبعد برئكم من مرضكم التخفيف عليكم، والتسهيل عليكم لعلمه بمشقة ذلك عليكم في هذه الأحوال.

According to Zemahşerî, the expression 'shahida' (witnessing) is used to indicate that the month of Ramadan is masjud bih (a time period that is witnessed in itself), such that just as Friday is distinguished from other days of the week, this month is also distinguished from other months. Furthermore, the word 'al-shahr' is in the nominative case as a circumstantial adverbial (zarf), not as a direct object; according to this, the meaning is that a person must fast when he is present and residing in his homeland during that month, otherwise both the traveler and the resident would witness the month in the same way, and this distinction would disappear.

ولكن يجعل مشهودا فيه حتى يحصل التميز كما تميز يوم الجمعة عن أيام الأسبوع بكونه مشهودا فيه دونها ، ولم يجز أن يكون مشهودا في نفسه ؛ لأن سائر أيام الأسبوع مثله يشهدها كل من يشهده

According to this exegete, the Quran is a source of evidence and guidance for both the God-conscious and the disbelievers; however, Allah mentions only the God-conscious in the verse because they are those who accept the Quran and benefit from it. This specification is made for the purpose of praise, not because being a source of guidance is an exclusive characteristic of the God-conscious.

إلا أن الله تعالى ذكر المتقين مدحا ليبين أنهم هم الذين اهتدوا وانتفعوا به

Kurtubî states that the word 'huda' (guidance) in the verse is in the nominative case as a state (hal) from the Quran and means 'guidance and guidance for the people.' 'Bayyinat' (clear signs) is conjoined to it and encompasses all verses of the Quran, whether muhkam (clear) or mutashabih (ambiguous), nasikh (abrogating) or mansukh (abrogated); however, especially the clear rulings that inform about lawful and unlawful matters and legal judgments are honored with this name and mentioned specifically. Furthermore, it is explained that the Quran was sent down in the month of Ramadan, on the Night of Power, all at once from the Preserved Tablet and then sent down gradually over twenty-one years by Gabriel.

هدى في موضع نصب على الحال من القرآن أي هاديا لهم ( وبينات ) عطف عليه و ( الهدى ) الإرشاد والبيان كما تقدم أي بيانا لهم وإرشادا والمراد القرآن بجملته من محكم ومتشابه وناسخا ومنسوخ ثم شرف بالذكر والتخصيص البينات منه يعني الحلال والحرام والمواعظ والأحكام

According to Beydâvî, the expression 'shahr Ramadan' is a substitute (badal) with an omitted genitive construction (hazf); the word Ramadan derives from the root 'ramad' (burning) and became a proper noun, made indeclinable (ghayri munsarif) because of the alif and nun. The expression 'fihi unzila al-Quran' indicates that the sending down of the Quran began in that month, which was the Night of Power, or that it was sent down completely to the lowest heaven and then sent down gradually to the earth; 'faman shahida' refers to one who is a resident and witnesses the month fasting, while the sick and traveler fast on other days instead. The goals expressed in 'litukemmilu al-adda' and what follows are reason clauses (ta'lil sentences) related to an omitted verb (namely, the legislating of fasting and the dispensation).

والشهر: من الشهرة، ورمضان: مصدر رمض إذا احترق فأضيف إليه الشهر وجعل علما ومنع من الصرف للعلمية والألف والنون

According to Ibn Kesîr, Allah made fasting obligatory for the healthy and resident, gave a dispensation to the sick and traveler, and established the ruling of expiation (feeding the poor) for the elderly who cannot manage fasting. There are two views among scholars regarding whether the elderly must give expiation, and according to the majority view and the correct view, expiation must be given for each day. Furthermore, it is stated that the previous dispensation (breaking the fast and giving expiation) regarding the obligation of fasting in Ramadan was abrogated by this verse, while the dispensation for breaking the fast during illness and travel remains in effect with the condition of making up the days.

وهو أحد قولي الشافعي [ والثاني ] وهو الصحيح وعليه أكثر العلماء أنه يجب عليه فدية عن كل يوم كما فسره ابن عباس وغيره من السلف