﴿ وَأَمَّا مَنۢ بَخِلَ وَٱسْتَغْنَىٰ ﴾

“But as for him who is niggardly, and thinks that he is self-sufficient,”

(But as for him who hoardeth) his wealth and is too stingy to give for the sake of Allah, in reference here to al-Walid Ibn al-Mughirah and it is said: Abu Sufyan Ibn Harb who was not a believer at that time (and deemeth himself independent) of Allah,