Al-Māʿūn^{1MS Z515 uses the title ‘al-Dīn’, while MSS F638 and F3488 use the title ‘A raʾayta’.}

His words, Exalted is He:

Have you seen him who denies the Judgement?

He said:

That is, the reckoning on the Day when people will be judged.

That is he who repels the orphan,

That is, he turns him away from that which is his right.

and does not urge the feeding of the needy.

That is, he does not feed the needy. This was revealed with reference to ʿĀṣim b. Wāʾil.^{1Al-Wāḥidī in his Asbāb al-nuzūl (Louisville, KY: Royal Aal al-Bayt Institute for Islamic Thought and Fons Vitae, 2008) presents two opinions, one shared by Muqātil and al-Kalbī, who like Tustarī are of the view that this verse is referring to ʿĀsim b. Wāʾil al-Sahmī, and another on the authority of Ibn Jurayj, who states that it is a reference to Abū Sufyān. Another view, presented in Tafsīr al-Jalālayn, is that it was either ʿĀsim b. Wāʾil or Walīd b. al-Mughīra.}

So woe to those who pray but are heedless of their prayers,

He said:

They are the hypocrites who are negligent about the [prescribed] times for the prayers, and observing the requirements and obligations [of prayer]. This is a severe warning indicating that not everyone who has the appearance of being obedient and stands alongside the worshippers is actually an obedient person whose works are accepted. In the Psalms (zabūr) of David عليه السلام [are the words]: ‘Ask those who attend at the temples with their bodies, keeping the positions of the worshippers, while yet their hearts are occupied with the world, whether they value Me lightly, or are they trying to deceive Me?’

In another tradition it is reported: ‘A person does not obtain any [benefit] from his prayer save that in which he was mindful (ʿaqala).’^{1Several similar traditions are cited in Makkī, Qūt al-qulūb, vol. 2, p. 169.}

His words, Exalted is He:

those who make a pretence [at worship],

He said:

This refers to the hidden form of association [idolatry] (shirk), for the hypocrites would perform their prayers well at the mosques, but when they were out of the sight of the Muslims, they would become lazy in performing them. Do you not notice how firstly He confirmed that they were among those who pray, then He threatened them with a warning.^{1The words of verse 5 are: Woe to those who pray.}

Know that association [idolatry] (shirk) is of two kinds: the association regarding God as such,^{2Translating dhāt Allāh, which here is unlikely to have the meaning of the supreme essence of God.} Mighty and Majestic is He, and the association in a person’s dealing[s] (muʿāmala).^{3Perhaps what is at issue here are the two aspects of Islamic law, that which deals with belief (uṣūl) and that which deals with our actions and dealings with others (furūʿ).} The association concerning [God] Himself is unforgivable. But as for the association in a person’s dealing[s], ⸢this is subject to a stern threat (waʿīd shadīd), and it is subject to the divine will (mashīʾat Allāh).

He was asked about the meaning of ‘association regarding his dealings’, and he replied:⸣^{4The section in brackets was added on the basis of all three MSS: Z515, f. 141b, F638, f. 70b and F3488, f. 325a. However, both Z515 and F3488 are missing the first mention of shirk fī dhātihi ʿazza wa jalla wa shirk fī muʿāmalatihi.}

It is as in the case of someone [who] makes the pilgrimage and prayers in the knowledge that other people will praise him for it. This is hidden association. In a tradition it is related, ‘Devote your works solely to God, for God accepts only what is sincere in a deed. And do not say, “This is for God” [for example] when you tie the bonds of kinship (raḥm); that is for kinship, there is nothing in it for God. ⸢Neither will it expiate [for you] any misdeed (maẓlama).⸣’^{5The section in brackets was also added on the basis of all three MSS: Z515, f. 141b, F638, f. 70b and F3488, f. 325a. The tradition is cited in Bayhaqī, Shuʿab al-īmān, vol. 5, p. 336; Mundhirī, al-Targhīb, vol. 1, p. 23; Daylamī, Firdaws, vol. 5, p. 271 and other sources.} Indeed, when Muʿādh requested of the Prophet ﷺ, ‘Counsel me, O Messenger of God.’ He [the Prophet ﷺ] said, ‘Be sincere to God and a small amount of deeds will suffice you.’^{6Tirmidhī, Nawādir al-uṣūl, vol. 1, p. 91; Bayhaqī, Shuʿab al-īmān, vol. 5, pp. 342–3.}

His words, Exalted is He:

and refuse common kindnesses (māʿūn).

He said:

[The word] māʿūn refers to household necessities (matāʿ al-bayt). It has also been said that it refers to almsgiving (zakāt), and that it means wealth in the Abyssinian tongue.