"[Who is it that would loan Allah a goodly loan?] meaning: seeking reward in this expenditure in the way of Allah, and in voluntary charity. [So He will multiply it for him, and for him is a noble reward,] meaning: Paradise.
Muhammad said: Whoever read (fayuda'ifahu lahu) in the nominative case (raf'), it is considered an inception (isti'naf), meaning: 'He will multiply it for him.' And whoever read it in the accusative case (nasb), it is as a response to the interrogative (istifham) via the fa' (the letter of causality).
﴿مَن ذَا الَّذِي يُقْرِضُ اللَّهَ قَرْضًا حَسَنًا﴾ أَي: مُحْتسبًا هَذَا فِي النَّفَقَة فِي سَبِيل اللَّه، وَفِي صَدَقَة التَّطَوُّع ﴿فَيُضَاعِفَهُ لَهُ وَلَهُ أَجْرٌ كَرِيمٌ﴾ الْجنَّة.
قَالَ محمدٌ: من قَرَأَ (فيضاعفه لَهُ) بِالرَّفْع فعلى الِاسْتِئْنَاف، أَي: فَهُوَ يضاعفه لَهُ، وَمن قَرَأَ بِالنّصب فعلى جَوَاب الِاسْتِفْهَام بِالْفَاءِ.