Reason for revelation: Abu Umamah reported that a person called Tha’labah ibn Hatib al-Ansari presented himself before the Prophet (saws) and requested him to pray that he becomes rich. The Prophet (saws) replied: “Woe to you, Oh Tha’laba! A little that is sufficient and you are thankful for is better than an abundance that you are unable to handle.” Then he came back and asked the Prophet (saws) again to pray Allah that he becomes rich. Then the Prophet (saws) replied: “Is it that you do not like my way? By the Being that holds my life in His hands, if I had wished, mountains of Madinah would have turned into solid gold following behind me on my walkways. The man went away. But, he returned later and repeated his request for the same prayer with the pledge that, should he get the wealth prayed for, he would give every deserving person his share from it. So, the Prophet (saws) made the prayer. The effect of the prayer showed up in an unprecedented increase in the number of goats he owned, until the space in al-Madinah became too small for him. So, he moved out into the outskirts from where he used to come to Madinah where he established Salah with the Prophet (saws). Then, this very flock of goats became so large that even that area on the outskirts became insufficient. He moved farther away from Madinah coming there only on Fridays for the Jumu’ah Salah. Then came further increases in his wealth and he had to leave that spot too, only to go far away from Madinah where he sat deprived of his Jumu’ah and Jama’ah both, and used to ask the passengers about the news. At that time the verse of Zakat was revealed:

 خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا

(Take, [O, Muhammad], from their wealth a charity by which you purify them and cause them increase) (At-Tawbah: 103)

Thus, the Prophet (saws) appointed two persons as the collectors of Sadaqah, one of them form Ansar and the other from Bani Sulaym and ordered them to collect the Sadaqat (Zakat) due on livestock owned by Muslims, they were ordered to go to Tha’labah ibn Hatib as well. When the two collectors reached Tha’labah and presented the order of the Prophet (saws), he asked them to come to him on their way back after they finish collecting the Zakat from other people. Whe they came to him on their way back, he said: ‘This thing had become a sort of Jizyah which is taken from non-Muslims.’ When these two men reached al-Madinah, they came to the Prophet (saws) and told him about Tha’labah, then this verse of the study revealed until the verse (And [yet], among them are liars.). So, a man from the Ansar, who was a relative of Tha’laba, rode his camel and approached Tha’laba. He said to him, “Woe to you, Tha’laba! You are ruined. Allah has revealed such and such about you in the Quran.” So, Tha’laba came forward, placed dirt on his head, and he cried, saying, “Oh Messenger of Allah, Oh Messenger of Allah.” However, the Messenger of Allah did not accept his charity, until he (saws) passed away.[1]

(…وَمِنْهُم مَّنْ عَاهَدَ اللَّهَ لَئِنْ آتَانَا مِن فَضْلِهِ لَنَصَّدَّقَنَّ وَلَنَكُونَنَّ مِنَ الصَّالِحِينَ) (And among them are those who made a covenant with Allah, [saying], ‘If He should give us of His bounty, we will surely spend in charity, and we will surely be among the righteous.): It is as if he said: “I swear by Allah, if Allah provides me with wealth, I will certainly do such and such.”

…لَنَصَّدَّقَنَّ…(we will surely spend in charity): The answer of the oath he made is to give in charity which indicates the obligatory charity, meaning the Zakah.

…وَلَنَكُونَنَّ مِنَ الصَّالِحِينَ…(and we will surely be among the righteous.): It means that we will increase in giving, and everything that indicates righteousness.

[1] Al-Mu’jam Al-Kabir, Vol no. 8, Sudayy Bin ‘Ajan, Hadith no. 7889