يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوٓا۟ أَنفِقُوا۟ مِن طَيِّبَٰتِ مَا كَسَبْتُمْ وَمِمَّآ أَخْرَجْنَا لَكُم مِّنَ ٱلْأَرْضِ ۖ وَلَا تَيَمَّمُوا۟ ٱلْخَبِيثَ مِنْهُ تُنفِقُونَ وَلَسْتُم بِـَٔاخِذِيهِ إِلَّآ أَن تُغْمِضُوا۟ فِيهِ ۚ وَٱعْلَمُوٓا۟ أَنَّ ٱللَّهَ غَنِىٌّ حَمِيدٌ
Important Words:
تیمموا (seek) is derived from یم or ام. They say یمه i.e. he sought it. یمم فلانابرمح means, he sought and singled out that person for attacking with his spear. تیمم الامر means, he sought and singled out the affair. تیمم للصلوة means, he performed what is termed تیمم for his Prayers, i.e. instead of performing the prescribed ablution with water he sought dust and touching it with his hands passed them over his face, etc. (Aqrab & Mufradat).
خبیث (bad) is derived from خبث i.e. he or it was or became bad or foul or abominable or wicked or filthy or impure (Lane).
تغمضوا (connive) is derived from اغمض which again is derived from غمض i.e. it became hidden and concealed. غمض فی الکلامmeans, he made his speech obscure, and abstained from making it clear in meaning. اغمض means, he closed, or shut his eyes; he connived at something so as to practically treat it as something unseen or hidden. اغمض فی البیع means, he demanded a lowering of the price of a thing owing to its badness. اغمض عنه فی البیع means, he connived at the bad quality of the thing and was not strict settling its price (Aqrab & Lane).
Commentary:
The verse implies that believers should not only spend in the cause of Allah but should spend what is good and pure; for even a lawfully-earned property might include things that are bad. They should not deliberately select worthless and worn out things for the purpose of charity. Old and second-hand things may indeed be given to the poor, but such things should not be specially selected or singled out for this purpose. Indeed, a believer can be said to have properly discharged his duty for "spending" in the cause of Allah only if he spends "good things".
The verse implies that believers should spend in the cause of God what is good and pure; for even a lawfully earned property might include things that are bad. Old and used things may be given to the poor, but worn out articles of use alone should not be singled out for that purpose.