Warning the Disobedient

Mujahid said that this Ayah carries a warning from Allah to those who defy His orders. Their deeds will be shown to Allah, Blessed and Most Honored, and to the Messenger and the believers. This will certainly occur on the Day of Resurrection, just as Allah said,

يَوْمَئِذٍ تُعْرَضُونَ لاَ تَخْفَى مِنكُمْ خَافِيَةٌ

The imperative: خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً : "Take out of their wealth a Sadaqah (obligatory alms) " in the second verse (103) has its background. Some people, as mentioned a little earlier, had stayed back from the battle of Tabuk without a valid excuse. Then, out of remorse, they had tied themselves to the pillars of the Mosque. Then came the acceptance of their repentance as revealed in the previous verse (102) and. they were released from their self-imprisonment. When this happened, they presented their entire wealth as a token of their gratitude so that it could be given out as Sadaqah. The Holy Prophet ﷺ refused to accept it by saying that he did not have the authority to take it. There-upon, this verse (103): خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً. (Take out of their wealth a Sadaqah) was revealed and he accepted to take one third of it as Sadaqah. He did not take the entire wealth, rather, took a part of it - as indicated in the verse. The preposition, مِن (min: out of) proves it.

Collection and disbursement of Zakah is the responsibility of an Islamic State