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Tafsir al-Qur'an al-'Aziz by Ibn Abi Zamanin
Volume 2 · Page 644

Translation · EN

"[An obligation from God] and this applies to all Zakat. [And God is Knowing, Wise]; Knowing of His creation, Wise in His command.

Muhammad said: [An obligation] is in the accusative case (nasb) for emphasis. The meaning is: God has ordained these alms for these people as an obligation.

Surah at-Tawbah from verse (61) only."

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