"al-Bast" is a rendering of al-bast - `Sin' of which has...

"al-Bast" is a rendering of al-bast - `Sin' of which has been changed to 'Suad' because it is joined to `T' ( b ) which is pronounced with a full voice, and Suad also has a full voice. This sentence mentions three attributes of Allah: He holds, He extends and to Him all are to return. It is to remind the Muslims that whatever they spend, lending it to Him shall not be in vain, nor should they be surprised at how it will be increased manifold. Because Allah holds and extends - He decreases…