According to this exegete, the verse commands that if a debtor (particularly one in an interest-based relationship who is to repay the principal) is in financial hardship, he should be given respite until he can pay. As for forgiving the debt as charity, this applies only to the poor (mu'sir) and is more meritorious than granting respite, whereas from a wealthy (mûsir) debtor the principal should be collected. Taberî prefers to interpret the phrase 'tasadduk' as connected to the preceding ruling (namely the ruling on granting respite to the poor).

وأولى التأويلين بالصواب، تأويل من قال معناه: وأن تصدقوا على المعسر برءوس أموالكم خير لكم؛ لأنه يلي ذكر حكمه في المعنيين، وإلحاقه بالذي يليه أحب إلي من إلحاقه بالذي بعد منه.

According to this exegete, the text explains the context of the phrase 'there is no blame upon' in verse 61 of Surat an-Nur: The believers would take the blind, the lame, and the sick—those with excuses—to the homes of their relatives or friends and eat with them, but they would fear that this might constitute a violation of rights and bring sin, and doubt would arise in their hearts. The verse removes this whisper by stating that there is no sin in the disabled and the homeowners eating together. The text also clarifies that the true meaning of the word 'tabarruj' is to attempt to expose what should be concealed, and it is specifically applied to a woman displaying her adornment and beauty to men.

كان المؤمنون يذهبون بالضعفاء وذوي العاهات إلى بيوت أزواجهم وأولادهم وإلى بيوت قراباتهم وأصدقائهم فيطعمونهم منها ، فخالج قلوب المطعمين والمطعمين ريبة في ذلك ، وخافوا أن يلحقهم فيه حرج

According to this exegete, the grammatical issue of whether the verb 'kana' in the verse is incomplete (nakis) or complete (tam) and whether the word 'tijarah' is read with nominative (ref') or accusative (nasb) case has been discussed from a grammatical perspective, and various interpretive possibilities (the views of Ferrâ, Zeccâj, and Abû 'Ali al-Fârisî) have been listed. Additionally, in the context of the verse, the ruling regarding riba—whether giving respite (nadra) to the debtor applies only to riba or to all debts—has been compared with the views of Ibn 'Abbâs, Shuraih, Dahhâk, Suddî, and Ibrâhîm against the view of Mujâhid and a group of exegetes. With the preference of al-Qâdî, the first view (that it applies specifically to riba) was considered more preponderant.

فقال ابن عباس وشريح والضحاك والسدي وإبراهيم : الآية في الربا ، وذكر عن شريح أنه أمر بحبس أحد الخصمين فقيل : إنه معسر ، فقال شريح : إنما ذلك في الربا

According to Ibn Kesîr, this verse commands patience toward a debtor who lacks the means to pay; contrary to the practice of the people of ignorance who told the debtor 'either pay or increase the interest,' the debtor should be shown ease and, if possible, the principal itself should be forgiven and the debt entirely cancelled. To support this view, he transmits numerous hadîths from the Prophet through different chains of transmission; in these hadîths, it is stated that one who shows ease to or forgives the debt of a debtor in hardship will remain in Allah's shade on the Day of Judgment, his supplication will be accepted, and his difficulty will be relieved.

يأمر تعالى بالصبر على المعسر الذي لا يجد وفاء فقال لا كما كان أهل الجاهلية يقول أحدهم لمدينه إذا حل عليه الدين إما ان تقضي وإما أن تربى ثم يندب إلى الوضع عنه ويعد على ذلك الخير والثواب الجزيل

According to Kurtubî, this verse encourages the creditor whose debtor is in hardship not merely to postpone the debt but also to give charity to him (forgive the debt); this act of charity is considered more meritorious than merely granting respite. Additionally, the ruling of 'fa-nashiratun ilâ maysara' is not exclusive to riba debt but is a general ruling applicable to all types of debts and to anyone in financial hardship, which is transmitted as the view of the majority of scholars.

ندب الله تعالى بهذه الألفاظ إلى الصدقة على المعسر وجعل ذلك خيرا من إنظاره

According to this exegete, the verse states that if the debtor is in hardship, the creditor must give him respite until the time of ease comes. Furthermore, the phrase 'that you give charity' refers to forgiving the debt, which is more meritorious than granting respite; according to one view, the intention of charity is again respite.

لا يحل دين رجل مسلم فيؤخره إلا كان له بكل يوم صدقة