Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
Allah then mentioned the miserliness of the Jews and hypocrites in relation to that which Allah hath given them, saying: (And let not those who hoard up that which Allah hath bestowed upon them of His bounty) in terms of wealth (think that it is better for them. Nay, it is worse for them. That which they hoard) of wealth, i.e. gold and silver (will be their collar on the Day of Resurrection) will be used as a collar of fire around their necks. (Allah's is the heritage of the heavens and the earth) the stores of the heavens and earth, i.e. rain and vegetation, are Allah's; it is also said that this means: the dwellers of the heavens and earth will die and dominion shall be for Allah, the One, the Conqueror, (and Allah is Informed of what ye do) of acts of generosity or miserliness.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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