Ibn Kathir (Abridged)
Hafiz Ibn KathirAllah commands His servants to spend for His sake, in the path of righteousness, from what He has granted them, so that they acquire and keep the reward of this righteous deed with their Lord and King. Let them rush to perform this deed in this life, مِّن قَبْلِ أَن يَأْتِىَ يَوْمٌ(before a Day comes) meaning, the Day of Resurrection, لاَّ بَيْعٌ فِيهِ وَلاَ خُلَّةٌ وَلاَ شَفَـعَةٌ(when there will be no bargaining, nor friendship, nor intercession.) This Ayah indicates that on that Day, no one will be able to bargain on behalf of himself or ransom himself with any amount, even if it was the earth's fill of gold; nor will his friendship or relation to anyone benefit him. Similarly, Allah said, فَإِذَا نُفِخَ فِى الصُّورِ فَلاَ أَنسَـبَ بَيْنَهُمْ يَوْمَئِذٍ وَلاَ يَتَسَآءَلُونَ (Then, when the Trumpet is blown, there will be no kinship among them that Day, nor will they ask of one another) 23:101. وَلاَ شَفَـعَةٌ(Nor intercession) meaning, they will not benefit by the intercession of anyone.
Allah's statement, وَالْكَـفِرُونَ هُمُ الظَّـلِمُونَ(and it is the disbelievers who are the wrongdoers) indicates that no injustice is worse than meeting Allah on that Day while a disbeliever. Ibn Abi Hatim recorded that `Ata' bin Dinar said, "All thanks are due to Allah Who said, وَالْكَـفِرُونَ هُمُ الظَّـلِمُونَ(and it is the disbelievers who are the wrongdoers) but did not say, `And it is the wrongdoers who are the disbelievers."'