The verse says...

The verse says: “And of them are those who have made a covenant with Allah: ‘If He gives us out of His grace, we will certainly give alms (zakāt) and we will certainly be of the righteous’.” An important matter, regarding this subject mentioned in the second verse, is that this breach of covenant and becoming stingy causes hypocrisy to come into existence in their hearts.

When a person behaves like that, he has to clasp to justification of himself and has to say something through his tongue which he does not believe in his inward. It is similar to the manner of the hypocrites who, in order to protect themselves, expressed Islam falsely and said something that they did not believe. The verse says: “But when He gave them out of His Grace, they were niggardly of it and they turned away, swerving aside.” The one who makes covenant,…