"Nay!" Al-Hasan said: He denied both of them with His saying: "Nay!" And its meaning is: No, that is: Not by wealth have I honored, and not by poverty have I humiliated.
Muhammad said: Ibn Mujahid mentioned that the reading of Nafi' is "akramani" (He honored me) and "ahanani" (He humiliated me) with a ya' during the connection [in recitation]. "Nay, but you do not treat the orphan with kindness," He is addressing the polytheists with this.
﴿كلا﴾ قَالَ الْحَسَنُ: أَكْذَبَهُمَا جَمِيعًا بِقَوْلِهِ: ﴿كلا﴾ وَمَعْنَاهَا: لَا، أَيْ: لَا بِالْغِنَى أَكْرَمْتُ، وَلا بِالْفَقْرِ أَهَنْتُ.
قَالَ محمدٌ: ذكر ابْنُ مُجَاهِد أَن قِرَاءَةَ نَافِعٍ ﴿أَكْرَمَنِي﴾ ﴿وَأَهَانَنِي﴾ بِيَاءٍ فِي الْوَصْلِ. ﴿بَلْ لَا تُكْرِمُونَ الْيَتِيم﴾ يَقُوله للْمُشْرِكين