According to this exegete, the first part of the verse commands the person from whom something is requested to reject the requester in the best manner; the term 'forgiveness' addresses the requester, asking them to excuse the person who is unable to give at that moment. It is then stated that offering a good word along with an excuse is better than charity followed by harm; because when charity is followed by harm, it combines benefit with loss, and the reward of benefit may not equal the sin of harm. Some scholars have said that the verse concerns voluntary charity because it is not permissible to refuse to give obligatory charity or to turn away the requester.

خطاب مع المسؤول بأن يرد السائل بأحسن الطرق ، وقوله { ومغفرة } خطاب مع السائل بأن يعذر المسؤول في ذلك الرد ، فربما لم يقدر على ذلك الشيء في تلك الحالة

According to Kurtubî, the 'good word' mentioned in this verse is addressing the beggar in a pleasant, beautiful manner with prayer and consolation, and this is better than true charity that appears to be charity but contains reproach within it. Additionally, the word 'forgiveness' means covering the needy person's humble state and shame, forgiving the insistent or rude beggar, which is also better than charity burdened with gratitude and harm. It is also stated that Allah does not need the charity of His servants; He only commands charity in order to reward them.

والقول المعروف هو الدعاء والتأنيس والترجية بما عند الله خير من صدقة هي في ظاهرها صدقة وفي باطنها لا شيء لأن ذكر القول المعروف فيه أجر وهذه لا أجر فيها

According to Beydâvî, this verse describes the reward of those who spend their wealth in Allah's way without displaying gratitude (mann) and without harming (azâ); it is mentioned that the verse was revealed concerning the events of Prophet Uthmān equipping an army for the Tabūk expedition and Abdurrahman ibn Awf giving four thousand dirhams in charity. Furthermore, it is stated that dismissing the needy person with kind words is better than charity followed by harm, because Allah does not need any spending and He is Forbearing (Halîm) who does not hasten in punishment.

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.

Taberî states that the phrase 'good word' in the verse means a person speaking kindly to their Muslim brother and praying for them. He also conveys that it is better for a person to keep their wealth and not spend it than to give charity and then cause harm by displaying gratitude. He reports that the attributes of Allah as 'Rich' (Ghanî) and 'Forbearing' (Halîm) are explained to mean that He does not need charities and does not hasten in punishing those who display gratitude.

أن يمسك ماله خير من أن ينفق ماله ثم يتبعه منا وأذى

Ibn Kathîr states that the attribute of 'Forbearing' (Halîm) in the verse means Allah's forbearance toward His servants, forgiving them and pardoning their sins. He then narrates many hadīths regarding the prohibition of displaying gratitude (mann) in charity; in these hadīths, it is reported that the one who displays gratitude, walks arrogantly, and sells his wealth with false oaths will be deprived of Allah's mercy on the Day of Judgment. Similarly, he mentions reports that the one who disobeys his parents, is addicted to drink, and displays gratitude will not enter Paradise.

أي يحلم ويغفر ويصفح ويتجاوز عنهم