At first...
At first, it says: "Allah does not call you to account for your vain (unintentional) oaths....." The objective meaning of 'vain oaths', as the commentators and jurisprudents have said, is the oaths that do not aim a definite goal and those that have not been taken intentionally and decidedly. Besides, the contents of such oaths are against the laws of religion, viz.
they are estimated as opposite to the commands of Allah*.* The second sort is the oaths which are taken willfully, intentionally, decidedly, and earnestly. Referring to these kinds of oaths, in the continuation of the verse, the Qur'an says: "... but he calls you to account for what you have pledged solemnly....." And Allah charges you with a duty to fulfill these oaths.
For the validity of an oath, of course, only its being earnest is not enough, but the content of the oath should be a lawful matter, at least. It should also be noted that an oath is not reputable except by the Name of Allah*.* Therefore, if someone takes an oath by Allah*,* it is obligatory to perform it according to his oath. So, if he breaches his pledge, one of the following three atonements is necessary to be performed by the one. At first, it says: "...
So its atonement is feeding ten paupers ..." Yet, in order that some people do not take this general ordinance so that they think they can give any low and worthless material of food as atonement, the Qur'an clearly explains the quality of this food, saying that it must be: "... With the average of what you feed your own families....." The second is: to cloth ten needy persons with proper clothing. "...
or clothing them....." The appearance of this verse, of course, indicates that the clothing should be of a sort which normally covers the body. Yet it can be of various kinds according to the seasons and places in different periods. To answer to the question that whether, from the point of quality, the minimum material is enough or the average should be observed here, too, as the absoluteness of the verse implies, any sort of clothing can be enough. The third is: ". ...freeing a slave.
..." Sometimes it happens that there may be some persons who are able to fulfill neither of the above two atonements. Therefore, next to stating these ordinances, it says: "... But whoever does not find (the means to do so), should fast for three days....." After that, as an emphasis, the Qur'an says: "...