(Didst thou (O Muhammad) observe him who turned away, And gave a little, then was grudging?) [53:33-34]. Ibn ‘Abbas, al-Suddi and al-Musayyib ibn Sharik said: “This was revealed about ‘Uthman ibn ‘Affan who used to spend his wealth on alms and good causes. His milk brother, ‘Abd Allah ibn Abi Sarh, said to him: ‘What is this that you are doing? You have almost nothing left’. ‘Uthman said: ‘I have committed sins and mistakes and I seek the pleasure of Allah, glorious and majestic is He, in that which I do; I hope He will pardon me’. ‘Abd Allah said to him: ‘Give me your camel with its load and I will bear for you all your sins’. He gave him what he asked for and got people to witness it. He also stopped giving some of the alms he used to give. Allah, glorious and majestic is He, therefore, revealed (Didst thou (O Muhammad) observe him who turned away, And gave a little, then was grudging?) upon which ‘Uthman returned to what he used to do; he did even better”. Mujahid and Ibn Zayd said: “This was revealed about al-Walid ibn al-Mughirah. The latter had followed the religion of the Messenger of Allah, Allah bless him and give him peace. But one of the idolaters reviled him for it, saying: ‘Why did you leave the religion of the elders whom you claimed were in error and are abiding in hellfire?’ He said: ‘I feared Allah’s chastisement’. The man gave him assurances that he will bear in his stead the chastisement of Allah, glorious and majestic is He, in exchange for some of his wealth and on condition that he reverts to his idolatry. Al-Walid ibn al-Mughirah gave the man some of what they had agreed but then felt miserly and refused to give him the rest. Allah, exalted is He, then revealed this verse”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou
