(O ye who believe! When ye hold conference with the messenger…) [58:12-13].
Muqatil ibn Hayyan said: “This was revealed about the rich. This is because they used to go to the Prophet, Allah bless him and give him peace, and converse with him at length. In this fashion, they always beat the poor to the assemblies to the extent that the Messenger of Allah, Allah bless him and give him peace, disliked their prolonged sitting and conference. Allah, glorified and exalted is He, therefore revealed this verse and commanded that alms be given upon each conference with the Prophet. As for those who had straitened means, they did not have anything to give for alms, while those who were well off were niggardly. The Companions of the Prophet, Allah bless him and give him peace, found this tough and so a dispensation was revealed”.
‘Ali ibn Abi Talib, may Allah be well pleased with him, said: “There is one verse in the Book of Allah that no one has applied before me nor is there anyone who has applied it after me. [It is] (O ye who believe! When ye hold conference with the messenger…). I had a piece of gold which I exchanged for silver pieces and whenever I conferred with the Messenger I spent one silver piece in charity until I spent them all. Then the verse was abrogated with another verse (Fear ye to offer alms before your conference? ... and they will fancy that they have some standing. Lo! is it not they who are the liars?) [58:13]”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou