﴿ ٱلَّذِينَ يَبْخَلُونَ وَيَأْمُرُونَ ٱلنَّاسَ بِٱلْبُخْلِ ۗ وَمَن يَتَوَلَّ فَإِنَّ ٱللَّهَ هُوَ ٱلْغَنِىُّ ٱلْحَمِيدُ ﴾

“those who are niggardly [with God’s bounty] and bid others to be niggardly! And he who turns his back [on this truth ought to know that], verily, God alone is self-sufficient, the One to whom all praise is due!”

such as are niggardly in their duties and bid people to be niggardly in these too against such there is a severe threat of chastisement. And whoever turns away from what is his duty still God He is indeed huwa ‘He’ is a separating pronoun; a variant reading drops it the Independent without need of anyone other than Him the Praiser of His friends.