Which was revealed in Al-Madinah or Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

(In the Name of Allah, the Most Gracious, the Most Merciful.

وَأَنفِقُوا مِن مَّا رَ‌زَقْنَاكُم مِّن قَبْلِ أَن يَأْتِيَ أَحَدَكُمُ الْمَوْتُ (And spend out of what We have given to you before death comes to one of you…63:10) ‘Coming of death’ in this verse refers to ‘witnessing the signs of death’. The verse exhorts the believers to make the best of their opportunities to spend in the way of Allah, in the state of good health and strength, before the signs of death appear, and thus they should have their degrees of rank elevated in the Hereafter. Once death overtakes them the opportunity to spend will be lost, and the wealth will be of no use. Earlier on it was learned that the word dhikr (remembrance of Allah) refers to all forms of obedience and following the dictates of Shari’ ah, which include spending wealth as due. Despite that, spending wealth as due. Despite that, spending wealth on this occasion has been mentioned separately. There may be two reasons for it: Firstly, one of the major objects that divert man from acting upon the sacred laws of shari’ ah is wealth. Therefore, spending wealth, in the form of Zakah, ‘Ushr, Hajj and so on, is specifically mentioned. Secondly, when a person sees the signs of death, it is not in his power to perform his missed prayers, or his missed Hajj, Ramadhan fasts. However, the wealth is in front of him, and he is sure that soon it will slip out of his hand. So he may spend the wealth to compensate his shortfalls in worship and so attain salvation from such shortcomings. Furthermore, charity [ sadaqah ] is efficacious in averting calamities and punishment.

Sahih of Bukahri and Muslim record on the authority of Sayyidna Abu Hurairah ؓ that a person asked the Messenger of Allah ﷺ : “ Which sadaqah attracts most reward?” The Messenger of Allah replied: “ To spend in Allah’ s way when a person is in a state of good health, and yet he fears, in view of future needs, that if he spends the wealth he may become poor.” Then he continued: “ Do not delay spending in Allah’ s way until such time when your death reaches your throat, and at that moment you instruct (your heirs), ‘Give this much to so-and-so and give this much for such and such work.”’