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Tafsir al-Qur'an al-'Aziz by Ibn Abi Zamanin
Volume 1 · Page 391271

Translation · EN

"If you disclose your charitable expenditures"—meaning: Zakat (obligatory charity)—"then how excellent that is. But if you conceal them"—meaning: voluntary charity—"and give them to the poor, it is better for you, and He will remove from you some of your misdeeds."

Muhammad said: The reading is "nukaffir" (We will remove) in the jussive mood, based on the position of "khayrun lakum" (it is better for you), because the meaning is: it would be better for you.

Arabic (Source)

٢ - ٢! (إِن تبدوا الصَّدقَات﴾ يَعْنِي: الزَّكَاة ﴿فَنِعِمَّا هِيَ وَإِنْ تخفوها﴾ يَعْنِي: صَدَقَة التَّطَوُّع ﴿وَتُؤْتُوهَا الْفُقَرَاءَ فَهُوَ خير لكم ونكفر عَنْكُم من سَيِّئَاتكُمْ﴾.

قَالَ مُحَمَّد: الْقِرَاءَة ﴿نكفر﴾ بِالْجَزْمِ؛ عَلَى مَوضِع ﴿خَيْرٌ لَكُمْ﴾؛ لِأَن الْمَعْنى يكن خيرا لكم.

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