يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوٓا۟ أَنفِقُوا۟ مِن طَيِّبَٰتِ مَا كَسَبْتُمْ وَمِمَّآ أَخْرَجْنَا لَكُم مِّنَ ٱلْأَرْضِ ۖ وَلَا تَيَمَّمُوا۟ ٱلْخَبِيثَ مِنْهُ تُنفِقُونَ وَلَسْتُم بِـَٔاخِذِيهِ إِلَّآ أَن تُغْمِضُوا۟ فِيهِ ۚ وَٱعْلَمُوٓا۟ أَنَّ ٱللَّهَ غَنِىٌّ حَمِيدٌ
Yaaa 'ayyuhal lazeena aamanooo anfiqoo min taiyibaati maa kasabtum wa mimmaaa akhrajuaa lakum minal ardi wa laa tayammamul khabeesa minhu tunfiqoona wa lastum bi aakhizeehi illaaa an tughmidoo feeh; wa'lamooo annal laaha Ghaniyyun Hameed
O you who have believed, spend from the good things which you have earned and from that which We have produced for you from the earth. And do not aim toward the defective therefrom, spending [from that] while you would not take it [yourself] except with closed eyes. And know that Allah is Free of need and Praiseworthy.

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Tafsir

79%46%51%Al-JalalaynIbn AbbasIbn Kathir
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O you who believe expend of that is to say purify the good things you have earned of property and the good things of what We have produced for you from the earth of grains and fruits and seek not lā tayammamū means lā taqsudū the corrupt the vile of it the above-mentioned for your expending it as alms tunfiqūna ‘you expend’ is a circumstantial qualifier referring to the person of the verb tayammamū ‘seek’; for you would never take it the vile part yourselves if you were given it as something due to you; without closing your eyes to it by being careless and mindless so how do you expect to give what is due to God from this?; and know that God is Independent of your expenditures Laudable praised in every situation.

Related Hadiths

Jami` at-Tirmidhi #3071Narrated Abu Malik:Hasan
from Al-Bara (regarding): And do not aim at that which is bad to spend from it (2:267) - he said: "It was revealed about us, the people of the Ansar who were date-palm owners. A man would bring the amount of dates that he would from his date-palms, either a lot or a little. A man would bring a cluster or two and hang it in the Masjid. The people of As-Suffah did not have food, so one of them would go up to the cluster and hit it with his stick, and unripe and ripe dates would fall, and he would eat. Some people did not hope for good, so a man would bring a cluster with pitless and hard dates, and a cluster with damaged dates, and hang it. So Allah, Blessed and Most High, revealed: O you who believe! Spend of the good things which you have earned, and of that which We have produced from the earth for you, and do not aim at that which is bad to spend from it (2:267). They said: 'If one of you were given similar to what he gave, he would take it except bashfully with your eyes closed.' So after that, one of us would bring the best that we had."
Sunan Ibn Majah #1556It was narrated that:Sahih
Bara bin Azib said concerning the Verse: “And of that which We have priduced from the earth for you, and don not aim at that which is bad to spend from it. ” “This was revealed concerning the Ansar. At the time of the new date-palm harvest, they would take a bunch of dates that were beginning to ripen and hang it on a rope between two of the pillars in the mosque of the Messenger of Allah (ﷺ), and the poor emigrants would eat from it.” One of them deliberately mixed a bunch containing rotten and shriveled dates, and thought this was permissible because of the large number of dates that had been put there. So the following was revealed about the one who did that: '… and do not aim at that which is bad to spend from it'. Meaning do not seek out the rotten and shriveled dates to give in charity: '…(thought) you would not accept it save if you close your eyes and tolerate therein.' Meaning, if you were given this as a gift you would only accept it because you felt embarrassed, and you would get angry that he had sent something of which you have no need. And know that Allah has no need of your charity.”
Sahih Muslim #2272Abu Umama reported Allah's Messenger (ﷺ) as saying:Sahih
O son of Adam, it is better for you if you spend your surplus (wealth), but if you withhold it, it is evil for you. There is (however) no reproach for you (if you withhold means necessary) for a living. And begin (charity) with your dependents; and the upper hand is better than the lower hand.
Sahih al-Bukhari #4478Narrated Abu Huraira:Sahih
Allah's Messenger (ﷺ) said, "Allah said, 'Spend (O man), and I shall spend on you." He also said, "Allah's Hand is full, and (its fullness) is not affected by the continuous spending night and day." He also said, "Do you see what He has spent since He created the Heavens and the Earth? Nevertheless, what is in His Hand is not decreased, and His Throne was over the water; and in His Hand there is the balance (of justice) whereby He raises and lowers (people).
Jami` at-Tirmidhi #3081Narrated Anas:Sahih
"When this Ayah was revealed: By no means shall you attain Al-Birr unless you spend of that which you love (3:92). Or, '...Who is he that will lend to Allah a goodly loan... (2:245)' Abu Talhah - who had a garden - said: 'O Messenger of Allah! My garden is for Allah, and if I was able to keep it secret I would not make it public.' So he said: 'Keep it for your relatives' or 'your close relatives.'"

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About Quran 2:267