According to Taberî, the superiority difference between giving charity openly and secretly varies depending on the type of charity: in voluntary (nafile) charity, secrecy is more virtuous, while in obligatory charity like zakat, giving openly is more virtuous. Additionally, according to some exegetes, the verse was revealed in the context of charity given to the People of the Book (Jews and Christians); zakat and voluntary charity given to Muslim poor are outside the scope of this ruling. The text also includes a linguistic discussion on the function of the letter 'min' (من) in the sentence.

فجعل الله صدقة السر في التطوع تفضل علانيتها بسبعين ضعفا، وجعل صدقة الفريضة علانيتها أفضل من سرها يقال بخمسة وعشرين ضعفا، وكذلك جميع الفرائض والنوافل في الأشياء كلها

Zemahşerî explains this expression based on a report from Ibn Abbas: the person in question is one who sits with a group and listens to their conversations, and when they contain both good and bad words, he conveys the best of what he hears and avoids the rest. He also addresses a matter of waqf (pause) regarding the reading of the verse: some pause at 'fabbashir ibadi' and read 'alladhina yastami'un' as a new beginning (ibtida) in the nominative case, with 'ula'ika' being the predicate.

وعن ابن عباس رضي الله عنهما : هو الرجل يجلس مع القوم فيسمع الحديث فيه محاسن ومساو ، فيحدث بأحسن ما سمع ويكف عما سواه . ومن الوقفة من يقف على : فبشر عبادي ، ويبتدىء : الذين يستمعون ، يرفعه على الابتداء ، وخبره { أولائك }

According to this exegete, the verse presents a third distinction regarding spending: spending can sometimes be open (zahir) and sometimes secret (khafi), and the ruling for each has been separately specified. The verse was revealed regarding the question of whether it is more virtuous to give charity secretly or openly; it is also stated that for secret charity to be virtuous, the condition of reaching the poor is set, because in secrecy, charity must be ensured to reach those deserving it rather than close friends. It is reported that for obligatory zakat, giving openly is more virtuous, and this is supported by evidence such as the imams sending tax collectors for zakat and removing suspicion.

المسألة الأولى : سألوا رسول الله صلى الله عليه وسلم : صدقة السر أفضل أم صدقة العلانية فنزلت هذه الآية

According to Kurtubî, while this verse praises giving charity openly, it rules that giving secretly is more beneficial than this. To support this view, he cites words and poems from wise men, poets, and from Abbas regarding the virtue of concealing goodness. He also addresses in detail the differences in reading (qira'at) of the words 'yakkaffir' and 'fana'ima' in the verse.

ثناء على إبداء الصدقة ثم حكم على أن الإخفاء خير من ذلك ولذلك قال بعض الحكماء : إذا اصطنعت المعروف فاستره وإذا اصطنع إليك فانشره

According to Ibn Kesîr, giving secret charity is beneficial in both this world and the hereafter; the story of Umar and Abu Bakr spending their wealth is narrated as the reason for the revelation of this verse. The verse generally states that giving charity secretly, whether obligatory or voluntary, is more virtuous than giving openly; however, according to a report from Ibn Abbas, in voluntary charity secrecy (seventy times) and in obligatory zakat giving openly (twenty-five times) are more virtuous.

قال أنزلت في أبي بكر وعمر رضي الله عنه تعالى عنهما أما عمر فجاء بنصف ماله حتى دفعه إلى النبي صلى الله عليه وسلم فقال له النبي صلى الله عليه وسلم ما خلفت وراءك لأهلك ياعمر قال خلفت لهم نصف مالي وأما أبو بكر فجاء بماله كله يكاد أن يخفيه من نفسه حتى دفعه إلى النبي صلى الله عليه وسلم

According to this exegete, the verses announce a general principle regarding spending and vows: whatever is spent or vowed, whether little or much, secret or open, Allah knows it and gives its recompense; there is no helper from Allah's punishment for the wrongdoers (those who spend in the way of disobedience and vow vows without fulfilling them, those who withhold charity and do not fulfill their vows). Giving charity openly is a good thing, but giving it secretly to the poor—especially in voluntary charity and for a person whose wealth is not known—is more beneficial; in obligatory zakat, giving openly is more virtuous to avoid accusation. Giving guidance is not the Prophet's duty; his only duty is to advise and encourage; guidance is realized by Allah's will; all good that is spent is for the person's own benefit and its recompense will be given complete.

وإن تخفوها وتؤتوها الفقراء أي تعطوها مع الإخفاء. فهو خير لكم فالإخفاء خير لكم، وهذا في التطوع ولمن لم يعرف بالمال فإن إبداء الفرض لغيره أفضل لنفي التهمة عنه. عن ابن عباس رضي الله عنهما (صدقة السر في التطوع تفضل علانيتها سبعين ضعفا، وصدقة الفريضة علانيتها أفضل من سرها بخمسة وعشرين ضعفا)