( مَّن ذَا الَّذِي يُقْرِضُ اللَّهَ ..) (Who is it that would loan Allah…): Have you ever expected that you would loan Allah (swt) when you give away to the poor or the needy, or when you lend money without usury to a person in need? Allah (swt) has caused this person to lead life and granted you your fortune. Thus, whoever is granted fortune by Allah (swt) has a duty of giving away to the people caused to lead such a life by Allah (swt). This way you would loan the Almighty not humans. What gift for people of charity who spend on the poor, the needy, the helpless, is greater than dealing with Allah (swt)!

(… قَرْضًا حَسَنًا ..  ) (..a goodly loan..): Why it is ‘goodly’ while the verse can be ‘who would loan Allah so He would multiply it …’ to match our minds. Yet, Allah (swt) describe it as {goodly} because you never do any unlawful act when you deal with Allah (swt). For example, you do not steal, get bribed, or gamble and claim that you loan Allah (swt). You never do it, and such loan is never ‘goodly.’ A goodly loan should be from a lawful money. Prophet Muhammad (saws) said:

“O people, Allah is Good and He therefore, accepts only that which is good. And Allah commanded the believers as He commanded the Messengers by saying: “O Messengers, eat of the good things, and do good deeds; verily I am aware of what you do” (verse 51, Al-Muminoon)[1]”

(… فَيُضَاعِفَهُ لَهُ أَضْعَافًا كَثِيرَةً ..  ) (..so He may multiply it for him many times over..): Allah (swt) has never stated how many times:

 {مَّثَلُ الَّذِينَ يُنفِقُونَ أَمْوَالَهُمْ فِي سَبِيلِ اللَّهِ كَمَثَلِ حَبَّةٍ أَنبَتَتْ سَبْعَ سَنَابِلَ فِي كُلِّ سُنبُلَةٍ مِّائَةُ حَبَّةٍ ۗ وَاللَّهُ يُضَاعِفُ لِمَن يَشَاءُ ۗ وَاللَّهُ وَاسِعٌ عَلِيمٌ }

(The example of those who spend their wealth in the way of Allah is like a seed [of grain] which grows seven spikes; in each spike is a hundred grains. And Allah multiplies [His reward] for whom He wills. And Allah is all-Encompassing and Knowing.)  (Al-Baqara: 261)

So, you’re dealing with the Rich whose treasuries are never depleted.

(… وَاللَّهُ يَقْبِضُ وَيَبْسُطُ ..  ) (..And it is Allah who withholds and grants abundance..): Loan and you get many folds in return because Allah (swt) is the one Who withholds and grants abundance of money, provision, and everything.

(… وَإِلَيْهِ تُرْجَعُونَ  ) (….and to Him you will be returned): Here is a reminder of the issue of death because when you’re returned to Allah (swt), you’ll find such loan before you. So, you’ll be rewarded in the afterlife if you don’t get rewarded in this life.

[1] Sahih Muslim, Zakat Vol, Chapter: Acceptance of charity that comes from good (Tayyib) earnings, Hadith no. 1015.