(They it is who say) the one who said this is 'Abdullah Ibn Ubayy, especially to his host at the Battle of Tabuk: (Spend not on behalf of those (who dwell) with Allah's messenger) who are poor and needy (that they may disperse (and go away from you)) to join their clans; (when Allah's are the treasures of the heavens and the earth) when Allah has the keys to the stores of the heavens through providing rain and vegetation; (but the hypocrites) 'Abdullah Ibn Ubayy and his host (comprehend not) that Allah provides for them.