"Who has gathered wealth and counted it." This is recited in two ways: with the doubling (tashdid) of the 'dal' and with the lightening (takhfif) of it. Whoever recites it with the doubling says: "He has enumerated its count." Whoever recites it with the lightening says: "He has prepared it."
﴿الَّذِي جمع مَالا وعدده﴾ وَهِي تقْرَأ على وَجْهَيْن بالتثقيل وَالتَّخْفِيفِ، فَمَنْ قَرَأَهَا بِالتَّثْقِيلِ يَقُولُ: أَحْصَى عَدَدَهُ، وَمَنْ قَرَأَهَا بِالتَّخْفِيفِ يَقُول: أعده