Surah 107. Al-Ma'un, Ayah 7

The term al-ma'un comprises the many small items needed for one's daily use, as well as the occasional acts of kindness consisting in helping out one's fellow-men with such items. In its wider sense, it denotes "aid" or "assistance" in any difficulty.

 They refuse to help others with small things like salt or water, let alone alms-tax.

Hypocrites make a great show of hollow acts of goodness, devotion, and charity. But they fail signally if you test them by little acts of neighbourly help or charity, the thousand little courtesies and kindnesses of daily life, the supply of needs which cost little but mean much.