Ma'arif al-Qur'an
Mufti Muhammad ShafiSome reports indicate that Sayyidah Asma’ s ؓ mother Qutailah was divorced by Sayyidna Abu Bakr ؓ in the Days of Ignorance. Sayyidah Asma’ s sister, Sayyidah ` A'ishah ؓ was born of the second wife of Abu Bakr ؓ ، namely, Umm Raman, who had embraced Islam. [ Ibn Kathir and Mazhari ].
The verse directs that justice and good behavior should be maintained with those unbelievers who did not fight the Muslims. As for justice, it is obligatory to maintain with every non-Muslim, whether he is a citizen of an Islamic State, or the Muslims have peace agreement with him, or a citizen of an un-Islamic State, even though he is at war with Muslims. Rather, Islam enjoins upon Muslims to do justice even to animals. We are not allowed to lay a burden on them more than they can bear. We need to take care of their fodder and comfort. The focus of the verse, therefore, is upon the direction that they should be treated, not only with justice, but also in good and courteous manner.
Ruling
This verse proves that optional charities may be spent on non-Muslim citizens of an Islamic State and on non-Muslims with whom the Muslims have a peace pact. It is, however, forbidden to spend on non-believers who are at war with Muslims.