Overall meaning : Allah strikes out a parable to show us how He multiplies rewards for good deeds, stating that the likeness of those who spend on good causes is as that of someone who sows a seed in a fertile land and it sprouts seven ears, in every ear a hundred grains, making a total of seven hundred grains! Allah multiplies the reward further for whomsoever He pleases, for He is All-Munificent—His bounty is immeasurable, and All-Knowing—He knows full well those who deserve an increase and those who do not. He further explains that those who spend their wealth on good causes, thereby seeking Allah’s good pleasure, and then do not follow what they have spent by reminders of their generosity or hurting the recipients’ will surely have their reward with their Lord, and they will have nothing whatsoever to fear in the hereafter, nor will they grieve for whatever they leave behind in the life of the world.
The Almighty then points out that saying kind words to a beggar and praying for him, or saying anything that will make him happy for that matter, and also ignoring his hurtful words or deeds and forgiving him for them is far better than giving him charity that is accompanied by insulting, hurtful words. Allah Almighty is Self-Sufficient, free of all wants and does not stand in need of anything and anyone. He is never anxious to exact punishment on the ungrateful, for He is All-Forbearing: He does not hasten His punishment despite His ability to inflict it.
Then He warns His servants against making what they give to charity go unrewarded by reproachfully reminding the recipient of their favour or making him feel insulted, in which case, they are like a hypocrite who spends his wealth only to be seen and praised by people, totally unaware that he does not believe in Allah and the Last Day and does not aspire to receive any reward whatsoever for his work. Because this hypocrite will not benefit from his work due to his unbelief and lack of sincerity, his heart, in its hardness, resembles a smooth rock with a little earth upon it, making whoever sees it believe it is suitable for cultivation. No sooner does heavy rain falls on it than it leaves it hard and bare, just as it was before, leaving no hope whatsoever of growing anything on it. Allah does not guide and help the unbelievers accept the truth.
Next, Allah Almighty sets forth a parable to show the case of those who spend their wealth on good causes without following up their gifts with reminders of their generosity or with injury, solely seeking the good pleasure of Allah Almighty. They spend their wealth of their own accord, completely convinced that Allah will certainly reward their good deeds. The case of their spending is like that of a garden with multiple trees and plenty of shade, on elevated ground, affording it the advantage of being more fertile, producing better and higher yields and being naturally watered by rainfall. If heavy rain falls on it, it yields its produce manifold; and even if there is no heavy rain but only a light shower, that too is sufficient for it to bring forth its fruit manifold. Similarly, Allah multiplies the reward for whatever a believer spends, be it small or big, as long as he spends it thereby seeking nothing but the good pleasure of Allah. Allah Almighty sees everything that people do, and none of their actions are hidden from Him.