This last part of the surah speaks first about the unbelievers who debar others from God’s way and are hostile to the Prophet despite being aware of the truth of his message. Most probably this refers to the idolaters the surah spoke about earlier. They are the ones who fit the description of bearing arrogant hostility towards the Islamic message.

However, this new discourse may refer to all those who adopt such a hostile attitude including the Jews and the hypocrites in Madinah. In this light, the present verses may be seen as a warning to them, should they adopt such an attitude, in public or private. The first possibility is perhaps more likely.

This part then devotes its final verses to an address to the believers, inviting them to carry on with their jihad, being ready to sacrifice their lives and their property, never slackening or giving in to calls for a truce in the fight against unbelieving aggressors. They must not be influenced by any consideration of their apparent weakness, or immediate interest. Nor can they be niggardly when they are asked for financial sacrifice. After all, God who knows mans natural instinct to hold tight to what he owns wants them to contribute only what they can easily afford. Should they fail to prove themselves worthy of advocating His message, God will deprive them of this honour and put in their place some other people who will shoulder the responsibility and fulfil the task. This is a strong warning that fits the general ambience of the surah. It also suggests that it was needed to deal with certain cases within the Muslim community, among true Muslims, not hypocrites. There could have been those who found it hard to make financial contributions side by side with those who gave great examples of courage, dedication and preparedness to sacrifice their all for the cause of Islam. Both types existed, and the Qur’an aimed to motivate the lower group to rise and try to join the other in its sublime standards.

Those who disbelieve and debar others from the path of God, and take a hostile stand against the Prophet after they have seen the light of guidance, can in no way harm God; but He will surely make all their deeds come to nothing. (Verse 32)

This verse states a true promise by God in relation to those who disbelieve and oppose the truth, trying to prevent it from being delivered to people, using their power, money and other means for the purpose. Such people are hostile to the Prophet, waging war against him and physically opposing him during his lifetime or suppressing his faith and code of life and persecuting the advocates of his message after his death. Yet such people have seen the light of guidance and recognized the truth embodied in the Islamic message, but they stubbornly choose to remain blind to it and feel that their immediate interests are served by such an attitude.

Gods true promise is that such people “can in no way harm God” They are far too small and weak to be mentioned in the context of adversely affecting God. This is certainly not what is intended here.

What the verse means is that they cannot harm God’s faith, the code He laid down for human life, or those who advocate His message.

Powerful as such people may become, they cannot affect or disturb the laws of nature He has set in operation. They may be able to harm some of the Muslims for a period of time, but this is merely a test that takes place for a purpose God wants to be fulfilled. It constitutes no real harm to God’s laws or to His servants who advocate His faith and system. Moreover, the ultimate result of all the efforts of such hostile unbelievers is clearly set in advance: “He will surely make all their deeds come to nothing” (Verse 32)

At the same time, the believers are warned against doing anything that could lead them to a similar fate. They are urged to remain obedient to God and His messenger: “Believers, obey God and obey the messenger, and do not let your deeds come to nothing” (Verse 33) This directive suggests that within the Muslim community there were some who might not have been fully obedient, or who might have found it hard to fulfil some of the duties and sacrifices that combating the different powerful groups opposing Islam required. Some might have been tied by bonds of kinship or common interests with others on the opposing side and found it hard to sever such ties.

This directive had a profound effect on true believers. They were shaken by the implied threat that they might do something that would do away with their good deeds and bring them to nothing. Several reports speak of the way this verse was received. One of them mentions that “the Prophet’s Companions used to think that when a person truly believed in God’s oneness, then no sin he committed would harm him, in the same way as no good deed is of any use when done by a person who associates partners with God. However, when this verse was revealed, they feared that sins might ruin their good deeds:

“Believers, obey God and obey the messenger, and do not let your deeds come to nothing” ‘Abdullah ibn ‘Umar is quoted as saying: “We, the Prophets Companions, used to think that every good deed would inevitably be accepted by God until this verse was revealed. We wondered what thing could render our deeds worthless. We thought that it must be cardinal and grave sins. However, God revealed this verse: “For a certainty, God does not forgive that partners should be associated with Him, but He forgives any lesser sin to whomever He wills” ()

The final step in this approach deals with the believers’ prevailing conditions when they are called upon to make financial sacrifices for God’s cause. Their niggardly attitude is dealt with in the same way that the Qur’an dealt with the reluctance to make personal sacrifices when people are called upon to fight for His cause:

You are called upon to give in God's cause, but some among you will turn out to be niggardly. Whoever is niggardly [in God's cause] is niggardly towards himself. God is the source of all wealth, whereas you are the ones in need. If you turn away, He will substitute other people for you, and they will not be like you. (Verse 38)

This verse provides an accurate description of the Muslim community at the time and how people in all communities react when they are called upon to make sacrifices. It says that some people will be niggardly. This means that others are not niggardly at all; they are prepared to sacrifice everything they have. This was certainly true as is authentically reported by several of the Prophet’s Companions. In fact, the Qur’an describes several such instances in different surahs. In this respect, Islam produced miraculous examples of people coming forward, with apparent joy, and making really exemplary sacrifices. However, this does not mean that there were not individuals who found it hard to make sacrifices. Indeed, some people may find it easier to put their lives at risk than to make financial sacrifices.

The present verse deals with this natural tendency: “ Whoever is niggardly is niggardly towards himself" Whatever contribution people make is credited to them, and they need it on the Day when they are resurrected. Then, they will have nothing of whatever they owned in this life. All that is left for them is what is credited to their account.

Therefore, when they are niggardly, they keep their balance low, depriving themselves of the great reward that financial sacrifice for Gods cause surely earns. Thus, they are niggardly towards themselves.

This is absolutely true. God does not require them to make financial contributions for any reason other than the fact that He wants what is best for them. He benefits nothing by anything they spend on His cause. He is not in need of anything: “God is the source of all wealth, whereas you are the ones in need.” (Verse 38) It is He who gave you your money and possessions. He is also the One who saves for you whatever contributions you make. He does not need what He has given you in this life or the reward credited to you in the life to come.

You are the ones who are in need of Him in both situations. You have nothing unless He grants it to you. Indeed, you will need all the reward He grants you in the hereafter. You cannot pay back to Him anything of what He has bestowed on you in this life, let alone have anything left in the hereafter. It is all given to you out of His grace. How can you be so niggardly?

The last word is decisive. That God has chosen you to be the advocates of His message is an honour and a great favour He bestows on you.