This verse is to reproach and admonish some of the Jews - the prophet wrote a letter to the Jews of the tribe of BANIGHINAGHAA, asking them to perform the daily prayer, and pay the alms-tax. In the letter, reference was made to QURÄN - S 2: 245 that metaphorically Allah has said: ``Who is he that will loan to Allah a good loan, which Allah will double unto his credit or even more.'' In this verse and some other verses; giving to the poor and needy is metaphorically described as giving to Allah.

      The letter carrier took the letter to a Jewish teaching center and gave it to a learned Jew whose name was FANHAS. When he read the prophet's Letter, he scoffed and mocked and said: ``If you be right in your claims, then Allah must be indigent and we rich? Had he been rich like us, he would not have asked for a loan from us! And on the other hand; Mohammad has prohibited us from usury, while he promised that our loan to God will increase to double amount by having interest!''

      When the prophet was informed of what the Jew said; FANHÄS seriously denied his saying! and to this effect the verse was sent down that:

      ``Allah has heard their saying that, `We are rich and Allah is poor.' Soon shall we write down what they said and also the other blasphemy in their deeds such as killing the prophets and men of God; and in the Resurrection Day We shall turn their conducts in the form of grilling and painful torture!''