When the verse of charity was revealed, we would carry loads on our backs. A man came and gave so much in charity, so they said: He is showing off. Another man came and gave a Sā‘ in charity, so they said: Allah is no need for the Sā‘ of that one. Then it was revealed: {Those who criticize the contributors among the believers concerning [their] charities and [criticize] the ones who find nothing [to spend] except their effort}

Abu Mas‘ūd (may Allah be pleased with him) said that when the Qur'anic verse encouraging charity was revealed, referring to the following verse according to Al-Hāfizh: {Take charity from their wealth in order to purify them and sanctify them with it} [Sūrat At-Tawbah: 103], the Companions raced to submit their charities to the Messenger of Allah (may Allah's peace and blessings be upon him) carrying as much as they could. Some people submitted large amounts; others small amounts.

The hypocrites criticized both, accusing the former of ostentation and the latter of being unworthy in Allah's sight. Therefore, Allah, the Almighty, revealed: {Those who criticize the contributors among the believers concerning [their] charities and [criticize] the ones who find nothing [to spend] except their effort, so they ridicule them - Allah will ridicule them, and they will have a painful punishment} [Sūrat At-Tawbah: 79].

They mocked the believers, so they will be mocked and tormented by Allah.