"And if he is in hardship, then let there be a postponement until a time of ease."
Muhammad said: "Dhu 'usratin" (possessor of hardship) is in the nominative case; it is based on the meaning: 'If a possessor of hardship occurs.' Yahya [narrated] from Abu al-Ashhab, from al-Hasan, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "May Allah show mercy to anyone who is lenient with one in hardship, or who cancels [the debt] for him."
﴿وَإِنْ كَانَ ذُو عُسْرَةٍ فَنَظِرَةٌ إِلَى ميسرَة﴾.
قَالَ مُحَمَّد: ﴿ذُو عسرة﴾ بِالرَّفْع؛ هُوَ عَلَى معنى: فَإِن وَقع ذُو عسرة. يَحْيَى: عَنْ أَبِي الأَشْهَبِ، عَنِ الْحَسَنِ قَالَ: قَالَ رَسُولُ اللَّهِ ﷺ: ((رَحِمَ اللَّهُ مَنْ يَسَّرَ عَلَى مُعْسِرٍ، أَوْ مَحَا عَنْهُ)).