Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Hath he knowledge of the Unseen) the Guarded Tablet (so that he seeth) his doing in it that it is indeed as he did? This verse was revealed about 'Uthman Ibn 'Affan who was of the habit of spending a great deal on, and gives alms to, the Companions of the Prophet (pbuh) but then he met 'Abdullah Ibn Sa'd Ibn Abi Sarh. The latter said to him: "I see that you spend a great deal on these, and I fear that you may be left with nothing". 'Uthman said to him: "I have faults and sins which I want to expiate and I also want to obtain Allah's good pleasure". 'Abdullah said: "Give me the halter of your camel and I will bear your sins and faults in this life and in the Hereafter". As a result, he gave him the halter of his camel and confided himself to spending on him. It is because of this that this verse was revealed.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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