"[Behold! You are those who are invited to spend in the way of Allah; then among you are those who withhold] from spending in the way of Allah; meaning: the hypocrites. [And whoever withholds, only withholds from his own soul. And Allah is the Rich] of you, [and you are the poor] to Him; meaning: the body of people. [And if you turn away] from faith, [He will replace you with a people other than you], and He will destroy you by extermination, [then they will not be like you]; meaning: they will be better than you. He says this to the polytheists."
﴿هَا أَنْتُم هَؤُلاءِ تُدْعَوْنَ لِتُنْفِقُوا فِي سَبِيلِ الله فمنكم من يبخل﴾ بِالنَّفَقَةِ فِي سَبِيل اللَّه؛ يَعْنِي: الْمُنَافِقين ﴿وَمَنْ يَبْخَلْ فَإِنَّمَا يَبْخَلُ عَن نَفسه وَالله الْغَنِيّ﴾ عَنْكُم ﴿وَأَنْتُم الْفُقَرَاء﴾ إِلَيْهِ؛ يَعْنِي: جمَاعَة النَّاس ﴿وَإِنْ تَتَوَلَّوْا﴾ عَن الْإِيمَان ﴿يَسْتَبْدِلْ قَوْمًا غَيْرَكُمْ﴾ ويهلككم بالاستئصال ﴿ثُمَّ لَا يَكُونُوا أمثالكم﴾ أَي: يَكُونُوا خيرا مِنْكُم؛ يَقُوله للْمُشْرِكين.