According to Zemahşerî, this text is a brief linguistic explanation stating that the expression mentioned in the verse means 'increases/multiplies'. The text is very short and consists merely of replacing one word's meaning with another word.

أي يزيدها

Râzî examines the morphological structures of the words 'kafûr' and 'asîm' in the verse; he states that the verb 'kafûr' expresses a habit that is continuously repeated, and that the word 'asîm' carries the meaning of extreme insistence and continuity in committing sin. According to him, such a description is fitting only for someone who does not consider riba as forbidden and denies it. Furthermore, as another explanation, he states that the word 'kafûr' may refer to someone who considers riba permissible, and 'asîm' may refer to someone who, despite believing it is forbidden, still commits it, thus the verse encompasses both groups.

والأثيم فعيل بمعنى فاعل ، وهو الآثم ، وهو أيضا مبالغة في الاستمرار على اكتساب الآثام والتمادي فيه ، وذلك لا يليق إلا بمن ينكر تحريم الربا فيكون جاحدا

Kurtubî conveys that the expression 'Allah destroys riba' means that riba will lose its blessing and decrease in this world, and even if it is much, its outcome will lead to diminishment. Furthermore, as a view from Ibn Abbas, he transmits that this is valid in the Hereafter, and that sadaka (charity), pilgrimage, jihad, and maintaining family ties will not be accepted from someone who consumes riba. In contrast, he states that charities will be multiplied with blessing in this world, and their reward will be multiplied many times over in the Hereafter.

روى بن مسعود عن النبي صلى الله عليه وسلم أنه قال : ( إن الربا وإن كثر فعاقبته إلى قل ( وقيل : يمحق الله الربا يعني في الآخرة وعن بن عباس في قوله تعالى : يمحق الله الربا قال : لا يقبل منه صدقة ولا حجا ولا جهادا ولا صلة

Ibn Kesîr emphasizes that although riba appears to increase outwardly, its ultimate consequence will be diminishment, whereas in contrast, sadaka will grow and become blessed in the sight of Allah. This is supported by the hadith from Abdullah b. Masud that states 'No matter how much riba increases, its end leads to diminishment' and by hadiths from Abu Hurayra about sadaka being multiplied in Allah's hand like a foal or young camel. Furthermore, he notes that the verse ending with the description 'ungrateful-sinful' is consistent with those who practice riba not being content with the lawful earnings that Allah has permitted and consuming wealth through unjust means.

إن الربا وإن كثر فان عاقبته تصير إلى قل

According to this text, Allah deprives riba of its blessing and destroys that wealth; in contrast, He multiplies charities, increases their reward, and blesses the wealth that comes from it. Beydâvî supports this view with two hadiths transmitted from the Prophet, stating that sadaka is accepted and multiplied by Allah and that zakat never diminishes wealth. Furthermore, he explains that the expression 'Allah does not love' encompasses the ungrateful disbeliever who considers every forbidden thing permissible and continues with it, and the disobedient person who persists in sin.

الله الربا يذهب ببركته ويهلك المال الذي يدخل فيه. ويربي الصدقات يضاعف ثوابها ويبارك فيما أخرجت منه، وعنه عليه الصلاة والسلام «إن الله يقبل الصدقة ويربيها كما يربي أحدكم مهره»

According to Taberî, the expression 'Allah diminishes riba' means that Allah will reduce and destroy riba; in contrast, it is stated that charities will be accepted by Allah and multiplied many times for their owner. This multiplication (irbâ) is explained as the reward of the person giving sadaka being increased many times by Allah.

إن الله يقبل الصدقة إذا كانت من طيب