According to Taberî, the verse describes how spouses are encouraged to display generous conduct (fadl/tefazul) toward each other after divorce: the husband should preferably pay the full mahr or the woman should forgive her share. If the parties do not display this virtuous conduct, the woman receives half of the mahr specified in the marriage contract and the husband receives half. Taberî states that he prefers the view transmitted from Ibn Abbas—namely, the interpretation that mutual forgiveness occurs between spouses.

والذي هو أولى القولين بتأويل الآية عندي في ذلك: ما قاله ابن عباس، وهو أن معنى ذلك: وأن يعفو بعضكم لبعض أيها الأزواج والزوجات بعد فراق بعضكم بعضا عما وجب لبعضكم قبل بعض

Zemahşerî states that this verse advises those who have suffered harm from their families or children, who have been prevented from worship such as hijra or jihad by these relatives, to forgive these close ones and continue to do good to them. In this context, he transmits several reports: some were prevented from hijra, and when they later saw those who were righteous among their families, they wished to take revenge on their families, but forgiveness was made to seem good to them; some made oaths not to do good to those left behind when they emigrated, but then were turned away from this. Furthermore, it is transmitted that when Awf b. Malik al-Ashjai' wanted to go on a raid, his family clung to him and wept and softened him, and he thought of harming them, whereupon this verse was revealed.

وقيل : إن ناسا أرادوا الهجرة عن مكة ، فثبطهم أزواجهم وأولادهم وقالوا : تنطلقون وتضيعوننا فرقوا لهم ووقفوا ، فلما هاجروا بعد ذلك ورأوا الذين سبقوهم قد فقهوا في الدين : أرادوا أن يعاقبوا أزواجهم وأولادهم ، فزين لهم العفو

According to Kurtubî, the expression 'illa an ya'fuwna' is an interrupted exception and means the woman forgoes half of the mahr; this right belongs to every intelligent, mature woman who has the authority to manage her own affairs. Furthermore, there is disagreement about whom the expression 'the one in whose hand is the marriage bond' (alladhi biyadihi 'aqdat al-nikah) refers to. It is transmitted that Jubayr b. Mut'im, based on his own report, said that this refers to the husband and that the husband is more deserving of forgiveness than the woman.

فروى الدارقطني عن جبير بن مطعم أنه تزوج امرأة من بني نصر فطلقها قبل أن يدخل بها فأرسل إليها بالصداق كاملا وقال : أنا أحق بالعفو منها قال الله تعالى : إلا أن يعفون أو يعفو الذي بيده عقدة النكاح وأنا أحق بالعفو منها

Ibn Kesîr transmits the disagreement among scholars regarding whom the expression 'the one in whose hand is the marriage contract' refers to: one group said this is the husband, while another group said it is the guardian (wali). He himself lists these two views with their evidence and states that the view that the husband is intended is the newer position (qawl jadid) of al-Shafi'i, the school of Abu Hanifa, al-Thawri, Ibn Shubrama, and al-Awza'i, and that Ibn Jarir also preferred this. He also transmits the views of the Companions and the Successors regarding whether the woman's waiving of her own right or the man's completion of the mahr is intended regarding forgiveness and the display of virtue.

قال والوجه الثاني حدثنا أبي حدثنا ابن أبي مريم حدثنا محمد بن مسلم حدثنا عمرو بن دينار عن ابن عباس في الذي ذكر الله بيده عقدة النكاح قال ذلك أبوها أو أخوها أو من لا تنكح إلا بإذنه وروي عن علقمة والحسن وعطاء وطاوس والزهري وربيعة وزيد بن أسلم وإبراهيم النخعي وعكرمة في أحد قوليه ومحمد بن سيرين في أحد قوليه أنه الولي وهذا مذهب مالك وقول الشافعي في القديم

Beydâvî explains in this verse that in the case of divorce where the mahr is specified but consummation has not taken place, the woman is entitled to half of the mahr, but this ruling may change if the woman forgoes it or if the one in whose hand is the marriage contract (the husband) pays the full mahr. He transmits two views regarding whether the expression 'the one in whose hand is the marriage contract' refers to the husband or to the guardian of a minor girl, and finds the view that the husband is intended more preferable. He also states that the expression 'do not forget kindness' encourages the parties to show mutual extra kindness and forgiveness toward each other.

أو يعفوا الذي بيده عقدة النكاح أي الزوج المالك لعقده وحله عما يعود إليه بالتشطير فيسوق المهر إليها كاملا، وهو مشعر بأن الطلاق قبل المسيس مخير للزوج غير مشطر بنفسه

According to this exegete, the concept of 'forgiveness' means the complete and definitive waiving of a debt; the postponement of a debt is not included in this concept. As evidence, he gives the example that when a creditor postpones his claim, one cannot say he 'forgave,' but one can say he 'forgave' only when he completely waives the debt.

فثبت أن العفو لا يمكن تفسيره بالتأخير