Overall meaning : Allah, Glorified and Exalted be He, enjoins the believers not to hold as unlawful the pure, wholesome things that He has made lawful for them and forbids them to transgress the limits He has set for them regarding what He has declared as lawful or unlawful, stating that He does not love those who transgress His boundaries.
He also commands them to eat of the lawful and wholesome things which He has so graciously provided for them and to be mindful of Allah in whom they believe, by doing what He commands and avoiding what He forbids.
The Almighty then states that He will not punish them for the thoughtless, inadvertent oaths they take, but will take them to task for the deliberate oaths they solemnly swear and break. The expiation for breaking an intentional oath is to feed ten needy persons with such average food as they would normally feed their own families, or clothe ten needy people or set free a believing slave. Whoever cannot afford any of these must fast for three days as a penance for breaking such an intentional oath. This will be the atonement for their oaths when they have sworn and broken them. Then He enjoins them to keep their oaths by desisting from taking false oaths, frequently swearing oaths and breaking their oaths unless for a good, legitimate reason, in which case they atone for breaking them and thus preserve them. Thus does Allah make His laws clear to His servants so that they may be grateful to Him.