36وَٱعْبُدُوا۟ ٱللَّهَ وَلَا تُشْرِكُوا۟ بِهِۦ شَيْـًٔا ۖ وَبِٱلْوَٰلِدَيْنِ إِحْسَـٰنًا وَبِذِى ٱلْقُرْبَىٰ وَٱلْيَتَـٰمَىٰ وَٱلْمَسَـٰكِينِ وَٱلْجَارِ ذِى ٱلْقُرْبَىٰ وَٱلْجَارِ ٱلْجُنُبِ وَٱلصَّاحِبِ بِٱلْجَنۢبِ وَٱبْنِ ٱلسَّبِيلِ وَمَا مَلَكَتْ أَيْمَـٰنُكُمْ ۗ إِنَّ ٱللَّهَ لَا يُحِبُّ مَن كَانَ مُخْتَالًا فَخُورًا
37ٱلَّذِينَ يَبْخَلُونَ وَيَأْمُرُونَ ٱلنَّاسَ بِٱلْبُخْلِ وَيَكْتُمُونَ مَآ ءَاتَىٰهُمُ ٱللَّهُ مِن فَضْلِهِۦ ۗ وَأَعْتَدْنَا لِلْكَـٰفِرِينَ عَذَابًا مُّهِينًا
38وَٱلَّذِينَ يُنفِقُونَ أَمْوَٰلَهُمْ رِئَآءَ ٱلنَّاسِ وَلَا يُؤْمِنُونَ بِٱللَّهِ وَلَا بِٱلْيَوْمِ ٱلْـَٔاخِرِ ۗ وَمَن يَكُنِ ٱلشَّيْطَـٰنُ لَهُۥ قَرِينًا فَسَآءَ قَرِينًا
[36-38] And all of you should serve God and associate none with Him; and show kindness and affection to your parents, and be kind to near relatives, and to orphans, and to the needy; and be considerate to your neighbors kinsmen and strangers and to the companions at your side62 and to the wayfarer and to the slaves in your possession. Believe it that Allah does not like such persons as are self~conceited and are niggardly and bid others to be niggardly, and conceal the bounty of Allah that He has bestowed upon them;63 We have prepared a disgraceful chastisement for such ungrateful wretches. And Allah does not like those who expend their wealth to be seen of people, for they do not believe sincerely in Allah and the Last Day. The fact is that whoever has Satan for a comrade, has a very evil company.
62"Assahib-i-bil -janb" as used in the Text may imply an intimate friend and also a person who accompanies one at any time. For instance, he may happen to accompany one in the street, or be a fellow customer at a shop, or be a fellow passenger in the bus or in the railway train, etc. Even such a temporary neighborhood requires a civilized and noble person to treat the companion as far as possible kindly, and scrupulously avoid giving him any sort of trouble.
63"To conceal the bounty of Allah" is to live in a way as if Allah has not bestowed His bounty upon him. For instance, a rich person conceals Allah's bounty, if he lives below his standard: neither spends money on his own person nor on the members of his family nor on the needy nor for any other good work. In short, his appearance would show him to be in very straitened circumstances. Obviously that is gross ingratitude to Allah.
A Tradition of the Holy Prophet says, "When Allah bestows His bounty on anyone, He likes that he should show it". That is, he should live the life of a well-to-do person who spends money on food, dress, house, furniture, etc., according to his means, and also in the way of Allah in order to show the blessing on him.