Tafsir of The Cow - Al-Baqara TafsirHub

2:280
280
وَإِنْ كَانَ ذُو عُسْرَةٍ فَنَظِرَةٌ إِلَىٰ مَيْسَرَةٍ ۚ وَأَنْ تَصَدَّقُوا خَيْرٌ لَكُمْ ۖ إِنْ كُنْتُمْ تَعْلَمُونَ
If a debtor is in want, give him time until his circumstances improve; but if you forego (the debt) as charity, that will be to your good, if you really understand.

common.revelation-Medinan
common.hizb : 19

(And if the debtor is in straitened circumstances�) [2:280]. Said al-Kalbi: �The Banu �Amr ibn �Umayr said to Banu�l-Mughirah: �Give us our capitals and we will spare you the payment of the usury on them�. The Banu�l-Mughirah said: �We are now in straitened circumstances, please give us some respite until the time of the harvest�. Banu�l-Mughirah refused this request. Allah, exalted is He, then revealed (And if the debtor is in straitened circumstances�)�.

وَإِنْ كَانَ ذُو عُسْرَةٍ فَنَظِرَةٌ إِلَىٰ مَيْسَرَةٍ ۚ وَأَنْ تَصَدَّقُوا خَيْرٌ لَكُمْ ۖ إِنْ كُنْتُمْ تَعْلَمُونَ

If a debtor is in want, give him time until his circumstances improve; but if you forego (the debt) as charity, that will be to your good, if you really understand.