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Al-Lail • AR-TAFSIR-IBN-KATHIR
﴿ وَأَمَّا مَنۢ بَخِلَ وَٱسْتَغْنَىٰ ﴾
“But as for him who is niggardly, and thinks that he is self-sufficient,”
قال تعالى "وأما من بخل" أي بما عنده "واستغنى" قال عكرمة عن ابن عباس أي بخل بماله واستغنى عن ربه عز وجل.