Charity, as one of the fundamental pillars of Islamic ethics, holds a distinguished position in the Holy Qur'an. Verse 267 of Surah Al-Baqarah, with profound and wise expression, provides a criterion for commendable charity that considers not only the external act but also the intention and quality of a person's earnings. This verse, emphasising giving from the pure and avoiding the impure, invites a reconsideration of intentions and deeds so that charity becomes a bridge towards divine proximity and moral excellence.

In this treatise, relying on an exact analysis of this verse, the concepts of earnings (Kasb), purity (Tayyib), and impurity (Khabith), along with the religious and ethical prerequisites of charity, are examined. The structure of this work is arranged to present, with a refined and scientific language, a coherent and profound content for an audience specialised in Qur'anic exegesis, Islamic philosophy, ethics, and jurisprudence.

وَلَا تَیَمَّمُوا الْخَبِيثَ مِنْهُ تُنْفِقُونَ وَلَسْتُمْ بِآخِذِیهِ إِلَّا أَنْ تُغْمِضُوا فِیهِ
And do not aim at that which is impure in charity you give, whilst you would not take it yourselves except with closed eyes.

This verse, with concise and profound wording, commands the believers to abstain from spending impure wealth and to give only from the pure earnings they have acquired. The emphasis on tayammum (to intend) rather than tunfiqn (to spend) highlights the significance of intention in the act of benevolence, as if the Holy Qur'an addresses the heart and intention before the deed itself.

The use of tayammum instead of tunfiqn in the verse underscores that commendable charity, before being an external action, necessitates a pure intention and firm resolve to choose the pure.

The word tayammum in this verse denotes intention and attention, whereas tunfiqn refers to the act of spending charity. This distinction implies that the Holy Qur'an not only forbids giving impure wealth but also condemns the intention of doing so. In other words, the Qur'an seems to say: Before breaking the vessel of charity, do not harbour the intent of breaking it in your heart. This metaphor demonstrates that charity, like a fragile vessel, loses its value if accompanied by impure intention.

Some interpretations erroneously consider the phrase mimma akhrajn lakum (from what We have produced for you) as related to the pure of what you have earned, suggesting that purity stems both from human earnings and divine blessings. This interpretation is incorrect due to neglecting the essential distinction between human earnings and divine blessings. Mimma akhrajn lakum refers to divine blessings such as agricultural produce, which are inherently pure and free from impurity. Conversely, m kasabtum (what you have earned) points to human acquisitions, which may be pure or impure.

Divine blessings, like produce of the earth, are intrinsically pure, and impurity only arises from human action within earnings, such as turning grapes into wine.

In Qur'anic terminology, kasb refers to a lawful and wholesome human endeavour to acquire wealth. The Holy Qur'an confines kasb to lawful property, excluding any unlawful wealth such as that obtained through theft, bribery, or corruption. In other words, kasb is like a stream that flows solely from a pure source of life; anything flowing from an unlawful source is not considered kasb but rather oppression and transgression.

Earnings in this verse are categorised into three types:

• Tayyibt m kasabtum: The highest category of earnings, which is lawful, pure, and conforms to exalted legal and ethical standards.
• M kasabtum d: Lawful but ordinary earnings, such as income from occupations that may carry some religious dislike (makrh), e.g., selling burial shrouds.
• M laysa bikasb: Illegitimate wealth such as theft or bribery, which is excluded from the realm of lawful earnings due to its lack of legitimacy.

This classification, like light passing through a prism, reveals the gradations of earnings from the purest to the most illegitimate.

Qur'anic earnings are strictly limited to lawful wealth, and unlawful wealth such as bribes and theft is excluded from the category of kasb.

The phrase mimma akhrajn lakum refers to divine blessings like the produce of the earth, which are inherently pure. Impurity cannot exist in these blessings because their agent is God alone, who creates nothing but what is pure. For example, the thorny plant (Tribulus terrestris), though it may harm the foot of a believer, is not impure but rather pure and purposeful within the system of creation. Impurity only arises from human actions, such as the conversion of grapes into wine.

The verse, through the phrase lstum bikhidhhi ill an tughmi fhi (you would not take it yourselves except with closed eyes), invites believers to an ethical measure: do not give to others what you would not accept yourself. This principle is like a balance scale that measures justice and human dignity in charity. As one religious scholar expressed: Make your own soul the scale between yourself and others. This statement, like a torch, illuminates the path of commendable charity.

The principle lstum bikhidhhi calls for justice and dignity in charity, ensuring that what you give to others is worthy of acceptance by yourself.

Tughmi fhi means to reluctantly accept or overlook the impure under pressing necessity, such as hunger. Although this reluctant acceptance occurs under duress, it pains the human soul. For example, a hungry person compelled to accept impure food suffers inwardly from this reluctant acceptance. This metaphor, like a mirror, reveals the truth of impure charity: an act that demeans the recipient.

Poverty compels humans to reluctant acceptance of the impure, but such acceptance, like a seed sown in soil, has consequences. The oppressed poor may one day rise to demand justice, as history testifies to peoples who have rebelled like a surging wave against oppressors. This reality doubles the social responsibility of the Islamic community to eradicate poverty.

Contemporary methods of washing the deceased, which are sometimes accompanied by negligence and malpractice, undermine the human dignity of the believer. This act, like a curtain drawn aside from the sanctuary of a human being, warrants reconsideration. It is recommended to employ modern tools that preserve the dignity of the deceased so that this duty is performed with respect to the sanctity of the believer.

Washing the deceased must be conducted with the preservation of human dignity, and the use of modern instruments can achieve this goal.

Religious science, at times without sufficient evidence, has deemed the dead body as ritually impure (najis al-ayn) and made washing obligatory for its purification. This viewpoint, like a structure without foundation, requires reconsideration. Ritual impurity such as that attributed to the dog does not vanish through washing; so how can the believers dead body be regarded as impure? This critique calls for reflection on traditional rulings and the necessity for their renewal.

The current conditions of workers, such as waiting on the streets, compromise their human dignity. This situation, like a stream diverted from its pure course, requires reform. It is recommended to establish dedicated centres for workers to maintain their dignity while engaging in work.

A narration from the Prophet Muhammad (peace be upon him) states: Honour the guest even if he is an unbeliever. This statement, like a light in darkness, guides the way of honouring humanity. The earth is the house of God, and all who dwell therein deserve respect.

The existence of poverty within the Islamic society is like a wound on the body of the Ummah. Religious scholars have emphasised the necessity of eradicating poverty because it forces reluctant acceptance upon the poor and paves the way for social unrest. The Islamic society must embrace its poor with the compassion of a nurturing mother.

Poverty is unacceptable in Islamic society, and its removal is a collective responsibility of the Ummah.

Praise (amd) is exclusively for God, and gratitude (shukr) is the decorum of the giver towards the recipient. The giver should not seek praise but, like a shade-giving tree, offer their benevolence selflessly. This principle, like a clear stream, purifies the heart of charity from ostentation.

Verse 267 of Surah Al-Baqarah, like a brilliant jewel, provides a standard for commendable charity. By emphasising giving from the pure and avoiding the impure, it calls for reflection on the intention and quality of earnings. The analysis of this verse demonstrates that charity is not merely a material act but a spiritual journey towards moral elevation. The juridical and social critiques presented, like a mirror, reveal current deficiencies and underscore the necessity of renewing religious knowledge and attending to human dignity. This work, by linking Qur'anic concepts with contemporary needs, opens a pathway toward a more just and ethical society.