Overall meaning :
Allah Almighty commands the faithful to worship Him alone and not to worship anyone or anything else besides Him, and to show kindness to parents, relatives, the orphans, the destitute and the neighbours, whether or not they are related to them. He also orders them to be good to all their companions (such as their travel companions and their wives), and to travellers who cannot afford to go back home, and to be good to those who have fallen into their hands as slaves, stating that He does not love those who are conceited and arrogant—those who meanly refuse to spend their wealth as Allah commands them, urge people to be mean by not spending on others and conceal the bounty that Allah has bestowed upon them. For the unbelievers, whose qualities He mentions here, Allah has prepared a humiliating punishment.
Among their other qualities, they spend their wealth only to be seen and praised by people, and believe neither in Allah nor in the Last Day. They have been enticed by Satan to commit such abominable acts, and whosoever has Satan for a companion and obeys his dictates has an evil companion indeed!
What harm would it do them if they believed in Allah and in the Last Day and spent out of what Allah has provided for them? Allah has full knowledge of them and what they do, and according to their deeds, accordingly He will repay.
The Almighty then explains that He is never unjust in the least degree to any of His creatures, and if there is a good deed, He will multiply its reward for its doer and will bestow out of His grace a great reward.
How, then, will the situation be on the Day of Judgement when Allah brings forward from each nation their messenger to bear witness that he has conveyed Allah’s message to them and bring Muhammad, may Allah bless him and grant him peace, to bear witness that he has conveyed Allah’s message to his nation? Those who have disbelieved in Allah and disobeyed His Messenger will on that day wish that the earth would swallow them up so they would be spared Allah’s judgement. On that day, they will admit everything they have done, and they will not be able to hide anything from Him.