1. Qurtubi and Ibn Kathir present reports from several collections with regard to the context of revelation, which, although all of which are somewhat weak, gather strength when put together. (Razi places one of them against verse 14). A summary is as follows: `Utbah ibn Rabi`ah was sent to the Prophet in Makkah to dissuade him from preaching. He said, “Look Muhammad. Are you better than your mother? Are you better than your father? If you say no, then, are you not belittling them by disparaging those they worshiped? Look! We do not know of anyone amongst us who did worse things to his own people. You brought differences among us, broke our unity, mocked at our gods, and disgraced us among the Arabs to the extent that they have begun to say that there is now a magician and a soothsayer among the Quraysh. By God, if you need wealth, we will gather together enough to make you the richest of us, if you are looking for leadership, we shall declare you one, if you are looking for kingship, we will make you one, and, if you feel that a Jinn comes upon you then tell us, we shall get you treated.” When he was over the Prophet asked him, “Are you through O Abu Waleed?” He said, “Yes.” The Prophet read out the opening verses of this Surah. As he reached the verse, “I have warned you of a thunderbolt like the thunderbolt of `Ad and Thamud,” `Utbah placed his hand on the Prophet’s mouth and adjuring by the right of kinship asked him to stop.

As he returned to the Quraysh, they remarked that the man was returning with a face different from what it was when he went. When asked how Muhammad had replied, he said all that he could remember was the threat, and that he had prevented him from going any further, afraid that his words might come true: true as the man was. He advised them to let the Prophet alone. If he overcame, it would be good for the Quraysh, if not, the Arabs will take care of him (Zamakhshari, Shawkani).

2. The mentioning of these two Attributes suggests that the sending down of the Qur’an was a requirement of Allah’s mercy (Shabbir).

3. “Fussilat” has other connotations those of: variegating, distinguishing, exposing, explaining in detail, and separating out. Imam Razi writes: The meaning is: verses of the Qur’an explain in detail various meanings and discuss a variety of topics. They expound Allah’s Attributes, His Mercy, His Wisdom, the wonders in His creations such as the heavens, the earth, the stars, the alternation of the days and nights, as also the wonders in the creation of human beings and animals. Some of them carry commandments addressing the heart, others are meant for the limbs of the body (to act upon). Some contain promises while others threats. Some speak of the ranks in Paradise while others of levels in the Fire. Some carry admonitions while others help improve morals and effect spiritual cleansing. Yet some others deal with the history of past nations while some narrate stories of the ancients. In short, if you are honest about it, you will find that there is no book in men’s hands that deals with so many subjects and topics and is as variegated in its contents as this one.

4. A possible meaning is: You keep working according to the demands of your religion, we shall keep working according to the demands of our religion (Razi, Qurtubi). Another meaning suggested by Mawdudi is: You can continue with your mission of trying to convert people to your cause while we shall continue to work against it.

5. That is, being a human like you, I command no special power wherewith I could turn you faithful (Majid, reworded).

6. That is, Suddi said, they are not believers in charity as anything worthy to adopt (Qurtubi, Ibn Kathir).

Ibn Jarir writes: Zakah is the bridge (laid down) by Islam. He who crossed the bridge, saved himself, while he who failed, is destroyed. Those who denied zakah after the Prophet’s death said to Abu Bakr, “As for Prayers, we shall establish them. But as for zakah, you ought not to seize our wealth.” Abu Bakr replied, “I shall not accept one of the two that Allah (always) mentioned together (i.e., salah and zakah).

Zamakhshari adds: The dearest thing to a man is his wealth. If he spends it in the way of Allah, then, that is a sure sign of his sincerity towards the religion.

As to the question why zakah is demanded of those who have not believed in the first place, Thanwi answers that it is not a demand, but their refusal to expend in charity is mentioned as a continuous sign of refusal to believe in Islam, and a reason why they will not believe in it.