وَمَاذَا عَلَيْهِمْ لَوْ ءَامَنُوا۟ بِٱللَّهِ وَٱلْيَوْمِ ٱلْءَاخِرِ وَأَنفَقُوا۟ مِمَّا رَزَقَهُمُ ٱللَّهُ ۚ وَكَانَ ٱللَّهُ بِهِمْ عَلِيمًا
Wa maazaa 'alaihim law aamanoo billaahi wal Yawmil Aakhiri wa anfaqoo mimmaa razaqahumul laah; wa kaanallaahu bihim Aaleemaa
And what [harm would come] upon them if they believed in Allah and the Last Day and spent out of what Allah provided for them? And Allah is ever, about them, Knowing.

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Tafsir

71%53%55%Al-JalalaynIbn AbbasIbn Kathir
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And what burden is on them if they were to believe in God and the Last Day and expend of what God has provided them? that is to say what harm would this cause them? In other words there is no harm therein. Rather harm lies in what they follow the interrogative is meant as a disavowal; the law of law āmanū ‘if they were to believe’ conveys the sense of the verbal noun sc. mādhā ‘alayhim īmānuhum ‘what burden would their belief be upon them?’. God is ever Aware of them and will requite them for what they have done.

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About Quran 4:39