تفسير : (but as for him who hoardeth) his wealth and is too stingy to give for the sake of allah, in reference here to al-walid ibn al-mughirah and it is said: abu sufyan ibn harb who was not a believer at that time (and deemeth himself independent) of allah,
Jalāl al-Dīn al-Maḥallī
تفسير : but as for him who is niggardly, with what is due to god, and deems himself self-sufficient, without need for his reward,
[92:9] and denies the best [word],
Sahl al-Tustari
تفسير : but as for one who is niggardly and deems himself self-sufficient,abū jahl was niggardly in offering obedience to god and his prophet; and deems himself self-sufficient — he [abū jahl] made it self evident that he considered himself to have no need of either [god or his prophet].