The Virtues of the Masjids, the Correct Etiquette, and the Virtues of Those who take care of them

Having likened the heart of the believer and what it contains of guidance and knowledge to a lamp lit with good oil shining in a clear glass, Allah then states where it belongs, which is in the Masjids, the places on earth that are most beloved to Allah. The Masjids are His houses where He Alone is worshipped. So Allah says:

فِى بُيُوتٍ أَذِنَ اللَّهُ أَن تُرْفَعَ

Toward the end of the verse their reward is described that they shall be graced with the best reward for their actions by Allah Ta’ ala, and then the verse says: وَيَزِيدَهُم مِّن فَضْلِهِ (and will give them more out of His grace - 38). It means that their reward will not end with the recompense against the good actions, but some extra reward will also be given on His own وَاللَّـهُ يَرْ‌زُقُ مَن يَشَاءُ بِغَيْرِ‌ حِسَابٍ (and Allah gives whom He wills without counting - 38), that is neither Allah is bound by any rule nor does His treasure gets depleted. He grants unlimited sustenance to whomever He likes.

So far the righteous believers were described whose chests are the niches for the Nur of guidance and who readily accept the Nur of guidance. In verses 39 and 40 those disbelievers are being described who were given in their nature the Nur of guidance by Allah Ta’ ala, but when Allah's revelation reached them to lit them up, they turned away to reject it and lost the Nur to stay in the darkness. Since the disbelievers and atheists are of two types, therefore, two examples are related here. One category is that of those disbelievers who believe in the Dooms Day and Hereafter, and have faith that some of their good acts, according to their own reckoning, will be rewarded in the Hereafter. The second category is that of atheists, who do not believe in the Hereafter and the Dooms Day.