[4:38] And those who expend of their substance to show off to people, and believe not in God and the Last Day. Whoever has Satan for a comrade, then an evil comrade has he.
These are also included in His words: Surely God loves not the conceited, and the boastful (fakhūr) [4:36]. Their immediate punishment is that they are not in the group of those He loves and that is tribulation enough.
The conceited are those who look to themselves while those who show off look to others like them. Both of them are branded by hidden polytheism and God does not love those who associate other realities with Him. Among camels, the fakhūr is she-camel in the flock whose teats are blocked so that a large amount of milk collects in the [udder]. The buyer thinks that that is normal for her but it is not so. Likewise, anyone who looks only to himself and his standing in the present moment is making false claims; he is fakhūr and God does not love him. This is also the case for the one who expends his substance to show off to people.