Sequence of Verses
In the previous verse (91), it was said that charity from disbelievers and deniers was not acceptable with Allah. In this verse, believers have been told about acceptable charity and the etiquette governing it.
Commentary
Let us first understand what بِرّ. : birr means and what it really signifies so that the whole sense of the verse becomes clear in our minds.
The literal and real meaning of the word birr is the perfect fulfillment of someone's rights. It is also used in the sense of charity, performance of good deeds and nice conduct. The word: barr and barr بار is used for a person who fulfills, fully and totally, all rights due on him. The expression وَبَرًّا بِوَالِدَتِي (good to my mother - 19:32) and وَبَرًّا بِوَالِدَيْهِ (good to his father and mother - 19:14) has been used in the Qur'an in this very sense. It has been used there as a personal attribute of prophets who fulfilled the rights of their parents fully and perfectly.
Theplural form of this very word برّ : barr is ابرار : abrar which has been used frequently in the Qur'an. It has been said:
إِنَّ الْأَبْرَارَ يَشْرَبُونَ مِن كَأْسٍ كَانَ مِزَاجُهَا كَافُورًا ﴿5﴾
Surely the righteous shall drink of a cup the mixture of which is camphor - 76:5.
Again at another place it is said:
إِنَّ الْأَبْرَارَ لَفِي نَعِيمٍ ﴿22﴾ عَلَى الْأَرَائِكِ يَنظُرُونَ ﴿23﴾
Surely the righteous shall be in bliss, upon furnished thrones
gazing 83:22, 23.
Yet again there is:
وَإِنَّ الْفُجَّارَ لَفِي جَحِيمٍ ﴿14﴾
And surely, the sinners shall be in hell ablaze - 82:14.
The last verse above also tells us that the antonym of بِرّ :birr is فجور :fujur (disobedience, sinfulness).
In al-Adab al-Mufrad of Imam al- Bukhari (رح) and in Ibn Majah and Musnad of Ahmad, it has been reported from Sayydna Abu Bakr ؓ that the Holy Prophet ﷺ said: 'Stick to speaking the truth because truth is a companion of بِرّ : birr (righteousness) and both these are in Paradise; and abstain from lying because that is a companion of fujur (sin) and both these are in Hell.'
The verse 177 of Surah al-Baqarah (2) says:
لَّيْسَ الْبِرَّ أَن تُوَلُّوا وُجُوهَكُمْ قِبَلَ الْمَشْرِقِ وَالْمَغْرِبِ وَلَـٰكِنَّ الْبِرَّ مَنْ آمَنَ بِاللَّـهِ وَالْيَوْمِ الْآخِرِ Righteousness is not that you turn your faces to the East and the West; but righteousness is that one believes in Allah and the last Day... 2:177.
After giving a list of good deeds in this verse, all of them have been classed as بِرّ birr (righteousness). The subject verse also tells us that, of the wide range of righteous deeds, the most preferred form of righteousness is to spend the most cherished things in the way of Allah. The verse further tells us 'you can never claim to have righteousness unless you spend out of what you hold dear.' Thus the meaning is that the perfect fulfillment of the rights of Allah Almighty and a total - self-unburdening from it cannot come to pass unless we spend in the way of Allah what we hold dear to our hearts. This very perfect fulfillment of due rights has also been translated as 'perfect good' or 'excellence in doing good' or 'the great merit'. To sum up, the sense here is that entering the …