(Of them is he who saith: Grant me leave (to stay at home) and tempt me not…) [9:49]. This was revealed about Jadd ibn Qays the hypocrite. This is because when the Messenger of Allah, Allah bless him and give him peace, was preparing for the Battle of Tabuk, he said to him: “O Abu Wahb, would you not like to have scores of Byzantine women and men as concubines and servants?” He said: “O Messenger of Allah, my people know that I am very fond of women and, if I see the women of the Byzantines, I fear I will not be able to hold back. So do not tempt me by them, and allow me not to join and, instead, I will assist you with my wealth”. The Prophet, Allah bless him and give him peace, turned away from him and said: “I allow you”, and so Allah, exalted is He, revealed this verse. When this verse was revealed, the Messenger of Allah, Allah bless him and give him peace, asked Banu Salamah, the tribe of al-Jadd: “Who is your master, O Banu Salamah?” They said: “Al-Jadd ibn Qays except that he is a miser and a coward”. The Prophet, Allah bless him and give him peace, responded: “Is there any sickness worse than miserliness? Rather, your master is the fair, curly-haired youth: Bishr ibn al-Bara' ibn Ma'rur”. Hasan ibn Thabit composed about him the following lines: And the Messenger of Allah said and truth catches up With him about whom he said: who do you consider as your master. We said: Jadd ibn Qays even though We consider him a miser and a troublesome one. He said: what is worse than that With which you reproach Jadd and which make a hand needy. And he appointed Bishr ibn al-Bara' as chief for his magnanimity And it is befitting that Bishr who answers others' call be appointed as chief. When a delegation comes to him, he spends his wealth And says: take it for tomorrow it will return. The verses after this one verse and up to Allah's words (The alms are only for the poor and the needy) [9:60] are about the hypocrites.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou