They ask you (O Muhammad ﷺ) what they should spend. Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin (the poor) and the wayfarer, and whatever you do of good deeds, truly, Allah knows it well. (215)
Who deserves the Nafaqah (Spending or Charity)
Muqatil bin Hayyan said that this Ayah was revealed about the voluntary charity. The Ayah means, 'They ask you (O Muhammad ﷺ) how they should spend,' as Ibn 'Abbas and Mujahid have stated. So, Allah explained it for them, saying:
قُلْ مَا أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَالِدَيْنِ وَالْأَقْرَبِينَ وَالْيَتَامَىٰ وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ
(Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin and the wayfarer,") meaning, spend it on these categories or areas. Similarly, a Hadith states (that those who deserve one's generosity the most, are):
أُمَّكَ وَأَبَاكَ وَأُخْتَكَ وَأَخَاكَ ثُمَّ أَدْنَاكَ أَدْنَاكَ
(Your mother, father, sister, brother, the closest and then the farthest (relatives).)
Maymun bin Mihran once recited this Ayah (2:215) and commented, "These are the areas of spending. Allah did not mention among them the drums, pipe, wooden pictures, or the curtains that cover the walls."
Next, Allah said:
وَمَا تَفْعَلُوا مِنْ خَيْرٍ فَإِنَّ اللَّهَ بِهِ عَلِيمٌ
(...and whatever you do of good deeds, truly, Allah knows it well.) meaning, whatever you perform of good works, Allah knows them and He will reward you for them in the best manner, no one will be dealt with unjustly, even the weight of an atom.
Commentary
Imperatives such as - 'leave disbelief and hypocrisy and enter Islam completely', 'listen to none when it comes to obeying the command of Allah', 'spend your wealth and give your life to seek the pleasure of Allah' and 'show fortitude against all sorts of hardships and sufferings' - have been emphatically mentioned in previous verses. Now, from this point onwards, there appear some details concerning this obedience which relate to one's wealth, life and other matters of marriage and divorce. All these form part of the general theme of righteousness which continues.
This statement of details is very special as these come in answer to questions raised by the noble Companions before the Holy Prophet ﷺ . The answer to questions asked came directly from Allah through the medium of the Holy Prophet ﷺ . If this were to be said in other words, one could say that the Fatwa فتوٰی (religious ruling) was given by Allah Almighty Himself. This too , is correct because Allah Almighty has, in the Qur'nic verse, قُلِ اللَّـهُ يُفْتِيكُمْ فِيهِنَّ : Say: "Allah decides for you concerning them,,,, ' (4:127) attributed the act of giving Fatwa to Himself. Therefore, there is nothing strange about this attribution.
It is also possible to say that these fatawa فتاوٰی (plural of fatwa) come from the Holy Prophet ﷺ which have been communicated to him through revelation. Anyway, what has to be realized is that the religious injunctions described in this section as answers to some questions asked by the noble Companions carry a significance of their own. Throughout the Holy Qur'an, such special injunctions in the form of questions and answers appear at nearly seventeen places. Seven out of these happen to be right here in the Surah al-Baqarah, one in Surah al-Ma'idah and one in Surah al-Anfal. These nine questions are from the noble Companions. Then come two questions in Surah al-A` raf and one each in Surah Ban' Isra'il, Surah al-Kahf, Surah Ta-Ha and Surah al-Nazi` at making a total of six questions, which were asked by the disbelievers. All these have been answered in the Holy Qur'an.
The blessed Companion and commentator of the Holy Qur'an, ` Abdullah ibn ` Abbas ؓ has said: 'I have not seen a set of people better than the Companions of the Holy Prophet ﷺ who, (despite their great attachment to matters of Faith and their deep love for and close relationship with the Holy Prophet ﷺ ) asked very few questions.' The questions asked relate to a total of thirteen problems only, which have been answered in the Holy Qur'an because these noble souls never asked a question unless absolutely necessary (Qurtubi).
In the present verse (215), the istifta' or questions asked by the noble Companions has been reported in the words, يَسْأَلُونَكَ مَاذَا يُنفِقُونَ 'They ask you as to what they should spend'. The same question has been repeated in verse 219 in the same words يَسْأَلُونَكَ مَاذَا يُنفِقُونَ : but the answer to this one question has been given differently in the present verse (215) and later on, in verse 219.
Therefore, it is necessary to first understand the wisdom behind the two answers to one single question. This wisdom becomes clear by looking at the background in which these verses were revealed. For instance, the present verse was revealed in a particular situation when the Companion, ` Amr ibn Jamuh ؓ had asked the Holy Prophet ﷺ the question: ما ننفق من اموالنا واین نضعھا ؟ (Ibn al-Mundhir - Mazhari) that is, 'what do we spend from our wealth, and where?' According to a narration reported by Ibn Jarir ؓ ، this question was not that of Ibn Jamuh alone, rather, it was from Muslims in general. The question has two parts, that is, what and how much should be spent, and where should it go or who should be the recipients.
Let us now look at the second verse (219) which begins with the same question. The background of its revelation as narrated by Ibn Abi Hatim ؓ is as follows. When the Holy Qur'an commanded Muslims to spend in the way of Allah, some Companions ؓ came to the Holy Prophet ﷺ and requested an elaboration of the injunction. They wished to find out what 'money' or which 'thing' they should spend in the way of Allah. This question has one simple unit of inquiry, that is, what should they spend. Thus, the two questions somewhat differ in their approach. The first question consisted of the 'what' and 'where’ of spending. The second question is restricted to what' only. The Qur'anic answer to the first question shows that the second part of the question, that is, where should they spend, has been given more importance and answered frontally and clearly. However, the first part of the question, that is, what should they spend, was answered as a corollary, and considered sufficient. Now let us go back to the two parts as they appear in the words of the Holy Qur'an. About the first part, that is, where should they spend, it has been said:
مَا أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَالِدَيْنِ وَالْأَقْرَبِينَ وَالْيَتَامَىٰ وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ
Whatever good you spend is for parents, kins, orphans, the needy and the wayfarer.
Then, the other part of the question, that is, what should they spend, was answered as a corollary through the words, وَمَا تَفْعَلُوا مِنْ خَيْرٍ فَإِنَّ اللَّـهَ بِهِ عَلِيمٌ 'And whatever good you do, Allah is all-aware of that'. The hint is that Allah Almighty has not placed any restriction on you as to the amount of what you should spend. The fact is whatever you spend in accordance with your capability will become deserving of a matching reward with Allah.
In short, the considered explanation of the heads of expenditure was given in the first verse (215), perhaps, in view of the real concern of the questioner about where to spend. Then, the question, what should they spend, was answered as a corollary and considered sufficient. The later verse (219) where the question was limited to what 'money' or what 'thing' should they spend was answered by saying: قُلِ الْعَفْوَ (Say: "The surplus" ). These two verses yield some rules of guidance about spending in the way of Allah.
Rulings
1. These two verses are not concerned with the obligatory zakah زکاۃ because the threshold of holdings for the obligatory Zakah زکاۃ is fixed, and the obligatory ratio of spending under it has also been fully determined through the Holy Prophet ﷺ . None of these two have been specified in the verses under discussion. This tells us that the two verses refer to voluntary charities (al-Sadagat al-nafilah الصدقۃ النافلہ ). This also removes the doubt about the inclusion of parents as recepients of spending under verse 215, although, giving Zakah زکاۃ to parents is not permissible under the teaching of the Holy Prophet ﷺ . The reason is simple. These two verses have nothing to do with the obligation of Zakah زکاۃ .
2. Another rule of conduct which emerges from this verse is that even the gift given or food served to parents and other near of kin, if the intention is to obey Allah Almighty in doing so, will be included under spending in the way of Allah and will deserve reward with Him.
3. Consideration should be given, while making voluntary charities, to spending only what is extra to personal needs. Spending while hurting one's own family, over-riding their due rights and subjecting them to straightened circumstances is no act of merit. Similarly, one who does not pay back his debt yet goes on squandering money in voluntary charities is not liked in the sight of Allah.
The statement about spending the surplus' العفو (al-'afw), that which is extra to needs, has been interpreted as an obligatory injunction by the blessed Companion Abu Dharr al-Ghifari and others ؓ . According to them, it is not permissible to hold in one's possession any money or materials surplus to needs even after paying of zakah and fulfilling all rights due; it is necessary (wajib) to give everything extra to needs as charity (sadaqah). However, the majority of Companions, their successors (the Tabi` in) and the great imams of the Faith interpret the Qur'anic verses in question to mean that whatever has to be spent in the way of Allah should be surplus to needs. It does not mean that one has to give in charity (sadaqah) everything surplus to need as something necessary or wajib. Moreover, this later position is what the consistent practice of the blessed Companions proves.