ٱلَّذِينَ يُنفِقُونَ أَمْوَٰلَهُمْ فِى سَبِيلِ ٱللَّهِ ثُمَّ لَا يُتْبِعُونَ مَآ أَنفَقُوا۟ مَنًّا وَلَآ أَذًى لَّهُمْ أَجْرُهُمْ عِندَ رَبِّهِمْ وَلَا خَوْفٌ عَلَيْهِمْ وَلَا هُمْ يَحْزَنُونَ
“Those who spend their wealth for the cause of Allah and afterward make not reproach and injury to follow that which they have spent; their reward is with their Lord, and there shall no fear come upon them, neither shall they grieve.” — M. M. Pickthall
Taberî9-10. c.✓ Citation verified
According to Taberî, this verse informs that a person who spends wealth in Allah's way for those engaged in struggle should not follow this spending with reminding others (showing favor) and harm. The person who spends should not remind the recipients of the help given, either by words or deeds, thereby displaying superiority; moreover, they should not harm them by reproaching them for their shortcomings in jihad due to the help provided. The giving of reward is conditional only upon the spending being done for Allah's pleasure and being free from showing favor and harm.
وإنما شرط ذلك في المنفق في سبيل الله، وأوجب الأجر لمن كان غير مان ولا مؤذ من أنفق عليه في سبيل الله، لأن النفقة التي هي في سبيل الله مما ابتغي به وجه الله، وطلب به ما عنده
Fahreddin er-Râzî12-13. c.✓ Citation verified
Râzî states that the verse indicates that showing favor and hurting after spending cancels out the reward; he reports that the verse was revealed regarding Osman ibn Affan and Abdurrahman ibn Awf, and according to one view, the previous verse concerns one who spends on himself while this verse concerns one who spends on others. He also transmits that the Mu'tazilites used this verse as evidence for their doctrine that major sins nullify the reward of deeds (ihbât), and that his own school (Ahl al-Sunnah) responded by asserting that such spending is actually done for ostentation (riyā') rather than for Allah's pleasure. He also elaborates on the objection of al-Qāḍī to this response and the two different answers given by his school to it.
قالت المعتزلة : الآية دالة على أن الكبائر تحبط ثواب فاعلها ، وذلك لأنه تعالى بين أن هذا الثواب إنما يبقى إذا لم يوجد المن والأذى ، لأنه لو ثبت مع فقدهما ومع وجودهما لم يكن لهذا الاشتراط فائدة
Kurtubî13. c.✓ Citation verified
According to Kurtubî, 'mann' (showing favor) is to count and enumerate a favor given and hurl it in the person's face to demean them; some scholars have defined it as the shared speaking of what was given with others such that news of it reaches the recipient, thereby hurting them. Mann has been counted among the major sins, mentioned among those whom Allah will not look upon and will not purify. Adhā' (harm) is a more general concept encompassing insults and complaints, broader than mann; however, since mann occurs very frequently, it is mentioned separately.
والمن من الكبائر ثبت ذلك في صحيح مسلم وغيره وأنه أحد الثلاثة الذين لا ينظر الله إليهم ولا يزكيهم ولهم عذاب أليم
Beydâvî13. c.✓ Citation verified
According to Beydâvî, this verse indicates that those who spend wealth in Allah's way and thereafter do not show favor (do not remind others of the kindness given) and do not harm will have perfect reward with their Lord; there will be neither fear nor sorrow for them. The verse was revealed regarding Osman ibn Affan equipping the army of Usrah with a thousand camels and Abdurrahman ibn Awf giving four thousand dirhams in charity. A kind word and forgiveness are better than a charity followed by harm; for Allah has no need of spending, showing favor, and harm—He is Self-Sufficient (al-Ghanī) and He is Forbearing (al-Halīm), not hastening to punish those who show favor and cause harm.
نزلت في عثمان رضي الله تعالى عنه فإنه جهز جيش العسرة بألف بعير بأقتابها وأحلاسها. وعبد الرحمن بن عوف فإنه أتى النبي صلى الله عليه وسلم بأربعة آلاف درهم صدقة.
Comparison
Common ground
All four exegetes agree that the verse indicates that spending in Allah's way is valid and worthy of reward only when it is free from showing favor (reminding of the kindness) and harm. There is a shared emphasis that mann is displaying superiority by recalling the kindness either through words or deeds, and adhā' is causing hurt and reproach. Furthermore, the report about the revelation context regarding Osman ibn Affan and Abdurrahman ibn Awf is transmitted jointly by Râzî and Beydâvî.
Differences
While Taberî contents himself with a simple explanation based on language and transmission, Kurtubî goes into detailed conceptual distinction by supporting the concepts of mann and adhā' with hadiths and counts mann among the major sins. Râzî, on the other hand, transforms the matter into a theological discussion by transmitting how the Mu'tazilites use this verse as evidence for their doctrine of nullification of the reward of deeds (ihbât) and how Ahl al-Sunnah objects to this; this reflects the theological-polemical character of his work. Beydâvî, in keeping with the tradition of concise exegesis, places emphasis on linguistic and rhetorical subtleties (grammar, use of indefinite forms).
Historical context
While the early exegete Taberî provides a transmission-focused simple commentary, in the later period Kurtubî expanded the juristic-ethical dimension, and Râzî incorporated theological discussions in detail into the verse. In Beydâvî, a concise synthesis with linguistic analysis comes to the fore. The fundamental message—that spending must be free from showing favor and harm—has remained constant throughout all periods; however, the methods of explanation have diversified according to the scholarly tendencies of each era.