Themes in this ayah
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14 ayahs in Al-Baqara are strongly about marriage. This is one of them.
Tafsir
You would not be at fault if you divorce women while you have not touched them tamassūhunna also read tumāssūhunna that is while you have not had sexual intercourse with them nor appointed any obligation dowry for them the particle mā ‘while’ relates to the verbal action and is also adverbial that is to say there are no sinful consequences for divorcing them if you have not copulated with them or assigned them a dowry so divorce them; yet make provision of comforts for them honourably that is in accordance with the Law bi’l-ma‘rūf ‘honourably’ is an adjectival qualification of matā‘an ‘comforts’ giving them what they can enjoy the one of ample means the affluent among you according to his means and the needy man of restricted income according to his means — an obligation haqqan ‘obligation’ is either a second qualifier of matā‘an ‘comforts’ or an emphatic verbal noun on the virtuous the obedient ones.