"Who is it that would loan Allah a goodly loan?" meaning: lawful and sought for the sake of reward. "So He will multiply it for him by many times." Al-Hasan said: This concerns voluntary charity. The polytheists used to mix their wealth with unlawful gains until Islam arrived, at which point this verse was revealed, and they were commanded to give charity from what is lawful. When it was revealed, the Jews said: This Lord of yours is asking you for a loan, and only the poor person asks for a loan; so He is poor and we are rich. Consequently, Allah revealed: "Allah has certainly heard the statement of those who said, 'Indeed, Allah is poor, while we are rich.'"

Muhammad said: The root of the word 'qard' (loan) is that which a man does and gives in order to be rewarded for it. The Arabs say: "You have with me a good loan, and a bad loan."

Regarding His saying: "fayuda'ifahu" (so He may multiply it), whoever reads it in the nominative case (yuda'ifu) does so as a conjunction to "yuqridu" (loans), and whoever reads it in the accusative case (fayuda'ifahu) does so as a response to the interrogative. "And Allah withholds and extends." He withholds from whom He wills, and extends [provision].