Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(They ask thee (O Muhammad), of new moons) they ask you about the increase and decrease of the moon. (Say) O Muhammad! (They are fixed seasons for mankind) they are signs for people so that they pay back their debts and know the waiting periods of their women and the timing of their fast and the breaking of their fast (and for the pilgrimage) and for the timing of pilgrimage. This verse was revealed about Mu'adh Ibn Jabal when he asked the Prophet (pbuh) about the timing of the pilgrimage. (It is not righteousness) it is not an act of obedience or God-fearing (that ye go to houses by the backs thereof) during ritual consecration (ihram), (but the righteous man) the obedient person during the time of ritual consecration (is he who wardeth off (evil)) hunting and other things. (So go to the houses) enter the houses (by the gates thereof) by the gates you used to enter, (and observe your duty to Allah) fear Allah during the time of ritual consecration, (that ye may be successful) so that you will be spared Allah's wrath and punishment. This verse was revealed about a group of Companions of the Prophet (pbuh) from the tribes of Kinanah and Khuza'ah, who used to enter their houses, during the time of ritual consecration, from the back or from the roof, as was the habit during the pre-Islamic era.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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