Al-Ma'un

And from his narration on the authority of Ibn 'Abbas that he said regarding the interpretation of Allah's saying (Hast thou observed him who belieth religion?): '(Hast thou observed him who belieth religion?) And it is said this means: have you observed him who belies the Day of Reckoning? This is in reference to 'As Ibn Wa'il al-Sahmi.

(That is he who repelleth the orphan) from his own right; and it is also said this means: he denies the orphan his right,

(And urgeth not) nor observe (the feeding of the needy) giving alms to the needy.

(Ah, woe) severe torment in the Fire (unto worshippers) unto the hypocrites

Allah then explained who they are by saying: (Who are heedless of their prayer) who are distracted from their prayers and fail to perform them;

(Who would be seen (at worship)) who would show off their prayer when they see people praying while abstain from praying when not seen.

(Yet refuse small kindnesses!) i.e. they refuse acts of goodness; and it is also said this means: they refuse the poor-due; and it is also said: they refuse things that are lent and borrowed by people such as cooking pots and utensils, and similar things, which are of benefit to people'.