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wa-lladhīna yunfiqūna ʾamwālahum riʾāʾa n-nāsi wa-lā yuʾminūna bi-llāhi wa-lā bi-l-yawmi l-ʾākhiri wa-man yakuni sh-shayṭānu lahū qarīnan fa-sāʾa qarīnan
And those who spend their wealth to be seen by people, and believe neither in Allah nor in the Last Day. As for him who has Satan for his companion—an evil companion is he!
— Ali Quli Qarai
Surah An-Nisa', Verse 38
38. "And (the arrogant ones are) those who spend their wealth to be seen by people and neither believe in Allah nor in the Last Day; and anyone whose companion be Satan, (what) an evil companion then he is!"
Sometimes Satan whispers and tempts something from a long distance into some persons, and sometimes it does it from a short distance. The believers usually flee from the temptations of Satan, but sometimes Satan becomes as a constant friend and companion of some people. It may approach them very nigh, and in a manner that Surah Al-Zukhruf, No.43, verse 36 refers to. It states:
Explanations
1. Both to abandon giving charity and to give charity hypocritically are bad. In the previous verse, niggardliness was blamed, and here in the above verse, hypocritical remittals are remonstrated.
2. Hypocrisy is the sign of the lack of true faith in Allah and the Hereafter. A hypocrite relies on people, and then he is deprived from the full reward in the Hereafter.
3. The goal of giving charity is not only satiating the hungry, since this aim can be gained by hypocrisy either. So, the aim of giving charity is also the spiritual growth of the giver of charity.