113لَيْسُوا۟ سَوَآءً ۗ مِّنْ أَهْلِ ٱلْكِتَـٰبِ أُمَّةٌ قَآئِمَةٌ يَتْلُونَ ءَايَـٰتِ ٱللَّهِ ءَانَآءَ ٱلَّيْلِ وَهُمْ يَسْجُدُونَ
114يُؤْمِنُونَ بِٱللَّهِ وَٱلْيَوْمِ ٱلْـَٔاخِرِ وَيَأْمُرُونَ بِٱلْمَعْرُوفِ وَيَنْهَوْنَ عَنِ ٱلْمُنكَرِ وَيُسَـٰرِعُونَ فِى ٱلْخَيْرَٰتِ وَأُو۟لَـٰٓئِكَ مِنَ ٱلصَّـٰلِحِينَ
115وَمَا يَفْعَلُوا۟ مِنْ خَيْرٍ فَلَن يُكْفَرُوهُ ۗ وَٱللَّهُ عَلِيمٌۢ بِٱلْمُتَّقِينَ
116إِنَّ ٱلَّذِينَ كَفَرُوا۟ لَن تُغْنِىَ عَنْهُمْ أَمْوَٰلُهُمْ وَلَآ أَوْلَـٰدُهُم مِّنَ ٱللَّهِ شَيْـًٔا ۖ وَأُو۟لَـٰٓئِكَ أَصْحَـٰبُ ٱلنَّارِ ۚ هُمْ فِيهَا خَـٰلِدُونَ
117مَثَلُ مَا يُنفِقُونَ فِى هَـٰذِهِ ٱلْحَيَوٰةِ ٱلدُّنْيَا كَمَثَلِ رِيحٍ فِيهَا صِرٌّ أَصَابَتْ حَرْثَ قَوْمٍ ظَلَمُوٓا۟ أَنفُسَهُمْ فَأَهْلَكَتْهُ ۚ وَمَا ظَلَمَهُمُ ٱللَّهُ وَلَـٰكِنْ أَنفُسَهُمْ يَظْلِمُونَ
[113-117] Yet all the people of the Book are not alike: there are among them some who are steadfastly on the right path; who recite the Revelations of Allah at night and fall prostrate before Him; who believe in AIlah and the Last Day; who enjoin what is right and forbid what is wrong and remain earnestly engaged in good works; these are the righteous people, and whatever good they do, they will not be denied the just reward for it, for Allah knows full well the pious people. As for those who have adopted the way of disbelief, neither their wealth nor their children shall avail them against Allah; they deserve Hell, and there they shall abide for ever. Whatever they are spending in this worldly life may be likened to the wind that brings frost in it and smites and destroys totally the tillage of those who have been unjust to themselves;91 Allah has not done any injustice to them but in fact they themselves are doing injustice to themselves.
91In this similitude, "tillage" stands for human life, for one sows in it deeds or misdeeds which one shall have to harvest in the Next World. The "wind" refers to the superficial and hypocritical show of charity that impels the unbelievers to spend their wealth in charity and public works. And "frost" refers to the lack of faith and willingness to obey the Divine Law in its right spirit, which makes void the acts and deeds of one's life. By this similitude, Allah teaches this lesson; just as air is very useful for the growth of crops but it also destroys these if there is frost in it: in the same way charity helps nourish the harvest that is to be reaped in the Next World but it destroys the same, if it is poisoned with unbelief.
It is obvious that Allah is the Master of man as well as of the wealth that he possesses and of the kingdom in which he is acting. Now, if this slave of Allah does not acknowledge the Sovereignty of his Master or unlawfully sets up other objects of worship and does not obey His Law in his exploitation of His wealth and kingdom, he shall be guilty of a crime. Therefore, he will not be entitled to any reward for his charity, but shall be prosecuted for his unlawful exploitation. The charity of such a man maybe likened to the charity of a servant who steals a sum of money from the treasure of his master and spends it as he likes.