According to Taberî, this verse was revealed in response to the Companions asking the Prophet about whom and where to spend their obligatory support (nafaka). The items listed in the verse (parents, relatives, etc.) point to types of support that are not obligatory, and Allah is teaching His servants the places where surplus should be spent. Additionally, he explains that there are two grammatical interpretations (i'rab) for the word 'maadha' (what): either it is an interrogative particle in the accusative case with the verb 'yunfiqun' (they spend), or 'dha' is in the relative sense and would be in the nominative case. Finally, citing al-Suddi, he mentions that according to this view this verse was revealed before zakat was made obligatory, and in that period there was only family support and sadaqah rather than zakat, and later this was abrogated by zakat. However, he notes that this view has no definitive evidence in the verse and represents a possible opinion.

وهذا الذي قاله السدي من أنه لم يكن يوم نزلت هذه الآية زكاة، وإنما كانت نفقة ينفقها الرجل على أهله، وصدقة يتصدق بها، ثم نسختها الزكاة، قول ممكن أن يكون، كما قال: وممكن غيره. ولا دلالة في الآية على صحة ما قال

According to this exegete, the question 'what shall we spend' asked in the verse is fundamentally not asking about the nature of the wealth to be spent, but rather about whom and where it should be spent (its destination). This is because the questioners already know that it means spending wealth for closeness to Allah. Therefore, Allah's answer perfectly matches the question by specifying the persons toward whom spending should be directed (the recipients). Additionally, a priority is observed in spending, with parents given first priority because they are the ones who bring a person from non-existence to existence and raise them in their weakest state.

وإذا خرج هذا عن أن يكون مرادا تعين أن المطلوب بالسؤال أن مصرفه أي شيء هو ؟ وحينئذ يكون الجواب مطابقا للسؤال

According to Ibn Kesîr, this verse specifies the places where righteous spending (infaq) should be directed; based on a hadith, it informs that parents should be considered first, followed by siblings and then close relatives. Citing the words of Maymun b. Mihran, it is emphasized that the places of spending mentioned in this verse are not things like drums, flutes, wooden figurines, or wall decorations. In the continuation of the verse, it is stated that every good deed is known by Allah and will not be left unrewarded.

أمك وأباك وأختك وأخاك ثم أدناك أدناك وتلا ميمون بن مهران هذه الآية ثم قال هذه مواضع النفقة ما ذكر فيها طبلا ولا مزمارا ولا تصاوير الخشب ولا كسوة الحيطان

According to Kurtubî, the verse 'kataba alaikum al-qital' expresses that fighting (jihad) was made obligatory, and the word 'kataba' means 'it was ordained as obligatory'. Additionally, a linguistic analysis is made of the words 'ma' and 'dha' in the expression 'maadha yunfiqun', and it is stated that the ruling of jihad is a communal obligation (kifayah), but when the enemy enters Islamic territory, it becomes an individual obligation (ayn).

والذي استمر عليه الاجماع أن الجهاد على كل أمة محمد صلى الله عليه وسلم فرض كفاية

According to this exegete, the verse was revealed in response to Amr b. al-Jamuh asking where he should spend his wealth. While the question is about what should be spent, the answer clarifies where the spending should be directed (its destinations), because the value of support is determined by where it goes. The amount of wealth to be spent is shown through the phrase 'ma anfaqtum min khair' (whatever good you spend). Additionally, it is stated that there is no matter in the verse that would be abrogated by the obligatory nature of zakat.

سئل عن المنفق فأجيب ببيان المصرف لأنه أهم