In this text, Taberî explains that the sadaqah (charity) of the hypocrite mentioned in the verse is likened to soil on Safvan (slippery rock); just as a heavy downpour strips away the soil and leaves the rock bare, so too does charity given for show (riya) leave the person with no reward in the hereafter. This person gives their wealth to show off to people without believing in Allah and the Day of Judgment; their intention is not Allah's pleasure but rather the praise of people. As a result, such people will gain no benefit from what they earned in this world on the Day of Resurrection, because their deeds are performed only for show and for people's appreciation.

يعني به الذين ينفقون أموالهم رئاء الناس، ولا يؤمنون بالله ولا باليوم الآخر، يقول: لا يقدرون يوم القيامة على ثواب شيء مما كسبوا في الدنيا؛ لأنهم لم يعملوا لمعادهم ولا لطلب ما عند الله في الآخرة، ولكنهم عملوه رئاء الناس وطلب حمدهم

The given text consists only of the phrase 'the Day of Resurrection'; this passage attributed to Zemahşerî contains no explanation, justification, or commentary whatsoever.

يوم القيامة

According to Râzî, the 'ibtal' (nullification of charity) mentioned in the verse does not mean that reward is first established and then destroyed through harm and insult; rather, it means that the deed is invalid from its very beginning. That is, charity performed with riya, just like charity spoiled by harm and insult, is invalid from the start since it was not performed for Allah's pleasure; there is no question of first earning reward and then having it erased. This interpretation is made to refute the Mu'tazilite view that reward is first produced and then nullified.

الوجه الثاني : أن يكون المراد بالإبطال أن يؤتي بها على وجه يوجب الثواب ، ثم بعد ذلك إذا اتبعت بالمن والأذى صار عقاب المن والأذى مزيلا لثواب تلك الصدقة ، وعلى هذا الوجه ينفعهم التمسك بالآية

According to Kurtubî, this verse deals with the nullification of the reward of sadaqah through withholding (men) and harm (eza); this nullification applies only to the reward of that particular charity and not to the person's other good deeds. According to the majority of scholars, sadaqah which Allah knows He will withhold or harm is not accepted; according to another view, the angel does not record this charity. The condition of the show-off is also likened to a smooth rock (safvan) covered with soil, just as a heavy downpour carries away the soil and leaves the rock bare, so too do withholding, harm, and show destroy the reward when the intention becomes apparent in the hereafter.

قال جمهور العلماء في هذه الآية : إن الصدقة التي يعلم الله من صاحبها أنه يمن أو يؤذي بها فإنها لا تقبل وقيل : بل قد جعل الله للملك عليها أمارة فهو لا يكتبها وهذا حسن

According to Ibn Kathîr, this verse informs us that the reward of sadaqah will be nullified through stinginess and harm; the reward of sadaqah does not equal this sin of stinginess and harm. Since charity performed with riya is done solely for worldly purposes such as being praised by people, gaining fame, or being called generous without regard for Allah's pleasure, it is likened to nullifying charity through stinginess and harm. This is likened to a slippery rock (safvan) whose soil is swept away by heavy rain, leaving it completely bare and dry; the deeds of show-offs too, though they may appear to people as if they are something, vanish before Allah just like this.

فأخبر أن الصدقة تبطل بما يتبعها من المن والأذى فما يفي ثواب الصدقة بخطيئة المن والأذى ثم قال تعالى أي لا تبطلوا صدقاتكم بالمن والأذى كما تبطل صدقة من راءى بها الناس

Beydâvî explains the condition of a person who spends in Allah's way but does it to show off to people and does not believe in Allah and the Day of Judgment through the example of a heavy rain striking a smooth rock covered with soil and leaving it completely clean. This person's charity too is completely destroyed like the rain carrying away the soil, leaving no benefit or reward from it. Additionally, he notes that there is a subtle reproof (tariz) in the verse directed at disbelievers, that show, stinginess, and harm are characteristics of disbelievers, and that believers must avoid these.

فمثله أي فمثل المرائي في إنفاقه. كمثل صفوان كمثل حجر أملس. عليه تراب فأصابه وابل مطر عظيم القطر. فتركه صلدا أملس نقيا من التراب. لا يقدرون على شيء مما كسبوا لا ينتفعون بما فعلوا رئاء ولا يجدون له ثوابا