According to this text, the benefits mentioned in the verse concern the sacrificial animal in its state before it is obligated, before its name is determined, and before it is collared (marked); these benefits are drinking its milk, riding on its back, and benefiting from its offspring. The appointed term (period) is the duration until the animal becomes obligatory; when it becomes obligatory, the right to benefit from these advantages comes to an end.

قالوا: ومنافعها في هذه الحال: شرب ألبانها، وركوب ظهورها، وما يرزقهم الله من نتاجها وأولادها. قالوا: والأجل المسمى الذي أخبر جل ثناؤه أن ذلك لعباده المؤمنين منها إليها، هو إلى إيجابهم إياها، فإذا أوجبوها بطل ذلك، ولم يكن لهم من ذلك شيء

According to Zemahşerî, witnessing must be done 'lillah' that is, for Allah alone, with sincere intention; this witnessing should be performed not for the witnessed person nor for any other worldly purpose, but solely to uphold the right and prevent injustice. Additionally, the interpretations of Hasan that 'from you' applies to Muslims and of Katade that it applies to the free are cited. The benefit of witnessing is also shown as preventing mutual denial between parties, preventing the woman from being accused of deception, and preventing claims to inheritance in case of death.

{ لله } لوجهه خالصا ، وذلك أن تقيموها لا للمشهود عليه ، ولا لغرض من الأغراض سوى إقامة الحق ودفع الظلم

This passage appears to be a mixed text where Fahreddin er-Râzî brings together many issues related to different verses (especially Surah Baqarah verse 282 and the surrounding verses); topics such as the division of sale types into four regarding mudayana (borrowing), the wisdom of the ruling on shahada (witnessing), the issue of the appointed term (time of death), and the worthlessness of worldly possessions are addressed. The text states that two types of purchases related to debt other than selling religion for religion (selling specific goods for debt and selling debt for specific goods/salam) fall within the scope of the verse. Furthermore, it conveys that the wisdom of the command to witness is to prevent denial between parties and to prevent disputes related to inheritance.

بقي هنا قسمان : بيع العين بالدين ، وهو ما إذا باع شيئا بثمن مؤجل وبيع الدين بالعين وهو المسمى بالسلم ، وكلاهما داخلان تحت هذه الآية

Kurtubî finds this verse comprehensive from a religious and jurisprudential perspective; according to the narration of Said ibn Mussayyab, this verse is among the verses of the Qur'an that are nearest to the Throne (among the last revealed). According to Ibn Abbas, although the verse was specifically revealed regarding the salam (deferred sale) contract, in terms of ruling it encompasses all borrowing transactions. Additionally, matters such as the writing, witnessing, and the debtor's obligation to dictate (imlaa) mentioned in the verse have been addressed in detail from a jurisprudential perspective, and it has been stated that the guardian of a person showing weakness in fulfilling the debt (a spendthrift, weak, or unable to speak) should dictate on their behalf.

وقال بن عباس : هذه الآية نزلت في السلم خاصة معناه أن سلم أهل المدينة كان سبب الآية ثم هي تتناول جميع المداينات إجماعا

According to Ibn Kesîr, this verse contains the command to write down debts, to have a scribe and witnesses in deferred/installment borrowing transactions; this command to write is a directive ruling given for the purpose of preserving the amount and term, preventing disputes, and it is stated through narration from Ibn Abbas that the verse was revealed regarding salam (deferred purchasing). The equivalence of two women's testimony to one man's testimony in witnessing is attributed to women's deficiency in intellect, and the condition that the scribe and witness be just is derived from the verse. Furthermore, it is explained that the command to write does not contradict the hadith of the Prophet regarding the fact that his community was unlettered; those who know writing should help those who do not know writing.

وقوله هذا إرشاد منه تعالى لعباده المؤمنين إذا تعاملوا بمعاملات مؤجلة أن يكتبوها ليكون ذلك أحفظ لمقدارها وميقاتها وأضبط للشاهد فيها

Beydâvî interprets this verse by explaining the details of the command to write down debts, to have a scribe and witnesses. He derives from the verse text jurisprudential rulings such as whether writing and witnessing are recommended (istihbaben) or obligatory (wujuben), that if the debtor cannot write it himself, his guardian should write it on his behalf, that for witnessing if male witnesses cannot be found, one man and two women would be sufficient. Furthermore, he points out that the obligation to write is waived in spot sales, and that the scribe and witness should not be harmed.

واستشهدوا شهيدين واطلبوا أن يشهد على الدين شاهدان. من رجالكم من رجال المسلمين، وهو دليل اشتراط إسلام الشهود وإليه ذهب عامة العلماء وقال أبو حنيفة: تقبل شهادة الكفار بعضهم على بعض.