Abu Mas`ud:
When we were ordered to give alms, we began to work as porters (to earn something we could give in
charity). Abu `Aqil came with one half of a Sa` (special measure for food grains) and another person
brought more than he did. So the hypocrites said, "Allah is not in need of the alms of this (i.e. Abu `Aqil);
and this other person did not give alms but for showing off." Then Allah revealed:--
'Those who criticize such of the Believers who give charity voluntarily and those who could not find
to give in charity except what is available to them.' (9.79)