Overall meaning : Be kind to your relatives and give them their due (their right to benevolence and financial assistance), as well as the poor (their right to charity) and the travellers who cannot afford travel expenses to return to their homelands (their right to hospitality and aid to enable them to reach their destination). Do not squander your wealth by spending it in ways other than those in which it should be spent, for squanderers are the brothers of the devils for following them, and the Devil (Satan) is very ungrateful to his Lord.
But if you turn way from those whom you have been commanded to give, because you yourself lack the means to assist them and are seeking to obtain your Lord’s grace and hoping for it, then at least speak to them kindly, by faithfully promising to give them whenever your means improve or praying to Allah to make them wealthy and give them abundant sustenance.
The Almighty then shows His believing servants the manner of spending their wealth and making use of it, and the best way to do so: Be neither tight-fisted nor prodigal, giving beyond your means, lest you become blameworthy for losing your wealth and be reduced to destitution, with nothing whatsoever to spend.
He further explains that He is the sole disposer of all affairs, the One who provides for all and withholds whatever He wills: Your Lord gives abundantly to whomever He wills and sparingly to whomever He pleases according to His absolute knowledge and wisdom. He is fully aware of His creatures and sees them all.
Then He enjoins parents not to kill their children for fear of poverty, stating that He is the One who provides sustenance for children as well as for their parents, and that killing children is truly a grave sin.