What is meant here is the dowry.
فَلاَ تَأْخُذُواْ مِنْهُ شَيْئًا {do not take [back] from it anything}: He (swt) emphasizes on the financial rights of women.
أَتَأْخُذُونَهُ بُهْتَاناً وَإِثْماً مُّبِيناً{Would you take it in injustice and manifest sin?}: When a man wants to divorce a wife and marry another one, he must not take any portion of the dowry he gave to the first wife, so the verses came clear in controlling this issue in favor of women’s rights. “Umar bin Al-Khattab (may allah be pleased with him) stood up on the Minbar and said:
“Do not go to exaggerate in the women’s dowry, for no one informs me of one who has brought more than something that the Messenger of Allah, brought or was driven to, so I will put the rest of that in the treasury.”
Then he descended and a woman from the Quraysh came to him and said: O Commander of the Faithful! Is the book of Allah (swt) more worthy to be followed or what you say? He said: “Rather, the Book of Allah (swt), so what is that?” She said: you previously forbade people to go to extremes in the dowry of women, and Allah (swt) says in his book: {and you have given one of them a great amount [in gifts]}.
Omar (may Allah be pleased with him) then said:
“Everyone is more knowledgeable than Omar”
two or three times, then returned to the pulpit and said to the people:
“I used to forbid you to go to extremes in the women’s dowry, so let the man should do with his money what seemed to him”[1]
[1] Sunan al-Bayhaqi: Chapter of the dowry, Section: 2, Hadith No. 14114.