Tafsir Ibn Kathir
ูููุงู ูููููููููู
(Neithr do they spend), in reference to the fighters in Allah's cause,
ููููููุฉู ุตูุบููุฑูุฉู ูููุงู ููุจููุฑูุฉู
(any contribution -- small or great --), with regards to its amount,
ูููุงู ููููุทูุนูููู ููุงุฏูููุง
(nor cross a valley), while marching towards the enemy,
ุฅููุงูู ููุชูุจู ููููู ู
(but is written to their credit), for these actions that they take and which are under their control,
ููููุฌูุฒูููููู ู ุงูููููู ุฃูุญูุณููู ู ูุง ููุงูููุงู ููุนูู ูููููู
(that Allah may recompense them with the best of what they used to do.) Certainly, the Leader of the faithful, `Uthman bin `Affan, may Allah be pleased with him, acquired a tremendous share of the virtues mentioned in this honorable Ayah. He spent large amounts and tremendous wealth on this battle (Tabuk). Abdullah, the son of Imam Ahmad recorded that `Abdur-Rahman bin Khabbab As-Sulami said; "The Messenger of Allah ๏ทบ gave a speech in which he encouraged spending on the army of distress (for Tabuk). I`Uthman bin `Affan, may Allah be pleased with him said; `I will give one hundred camels with their saddles and supplies.' Then he exhorted them some more. So `Uthman said; `I will give one hundred more camels with their saddles and supplies.' Then he descended one step of the Minbar and exhorted them some more. So `Uthman bin `Affan said; `I will give one hundred more camels with their saddles and supplies.' Then I saw Allah's Messenger ๏ทบ with his hand moving like this - and `Abdus-Samad's one of the narrators hand went out like one in amazement - he said,
ยซู ูุง ุนูููู ุนูุซูู ูุงูู ู ูุง ุนูู ููู ุจูุนูุฏู ููุฐูุงยป
(It does not matter what `Uthman does after. ) It is also recorded in the Musnad that `Abdur-Rahman bin Samurah said, "`Uthman brought a thousand Dinars in his garment so that the Prophet could prepare supplies for the army of distress. `Uthman poured the money on the Prophet's lap, and the Prophet started turning it around with his hand and declaring repeatedly,
ยซู ูุง ุถูุฑูู ุงุจููู ุนููููุงูู ู ูุง ุนูู ููู ุจูุนูุฏู ุงููููููู ยป
(The son of `Affan (i.e., `Uthman) will never be harmed by anything he does after today.)" Qatadah commented on Allah's statement,
ูููุงู ููููุทูุนูููู ููุงุฏูููุง ุฅููุงูู ููุชูุจู ููููู ู
(nor cross a valley, but is written to their credit), "The farther any people march forth away from their families in the cause of Allah, the nearer they will be to Allah."