Abraham
In the name of God, Most Gracious, Most Merciful.
[14:31]
Speak to my servants who have believed, that they may establish regular prayers, and spend (in charity) out of the sustenance we have given them, secretly and openly, before the coming of a Day in which there will be neither mutual bargaining nor befriending.

* v.31 : Putting ourselves back in the position in which the Muslim community found themselves in Makkah just before the Hijrat, we can imagine how much encouragement and consolation they needed from the preaching, the Faith, and the steadfast character of Al-Mustafa. Intolerant persecution was the order of the day; neither the life nor the property or reputation of the Muslims was safe. They are asked to find strength and tranquillity in prayer and in helping each other according to their needs and resources.
* Here, as elsewhere, "Sustenance" is to be taken in the literal as well as the metaphorical sense. There were many among the Muslims who were poor, or slaves, or depressed, because they were deprived of the means of livelihood on account of their Faith. They were to be fed, clothed, and sheltered, by those who had means. Charity was to be ordinarily secret, so as to cut out all show or parade, and perhaps also lest the enemy should dry up those sources by unprincipled violence; but there must be much that had to be open and organised, so that all the needy could know where to go to be relieved.
* The great Day of Reckoning would be one on which all values would be changed. Wealth, as understood in this world, would no longer count. Should we not therefore use any wealth we have in this life, to give here and receive there? Bai inlcudes all bargaining,-barter, purchase and sale, etc. In this world, where wealth has some value, let us spend it and get for ourselves "treasures in heaven." In the next life each man will stand on his merits and personal responsibility. One man cannot help another. Let us here help each other to become true and righteous, so that our personal account may be favourable there.