Tafsir Ibn Abbas: Al-Baqara, Ayah 273
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For the poor this is the predicate of the missing subject al-sadaqāt ‘voluntary almsgiving’ who are constrained in the way of God those who have confined themselves in preparation for the struggle this was revealed concerning the people of Suffa consisting in some four hundred of the Emigrants muhājirūn set apart from the other Muslims for the study of the Qur’ān and to take part in raids; and they are unable to journey darban means safaran in the land to engage in commerce and earn their living since they are fully engaged in the struggle; the ignorant man supposes them on account of the way they behave rich because of their abstinence that is their refraining from asking for things; but you the one being addressed shall know them by their mark by the signs of their humility and exertion; they do not beg of men and make urgent demands importunately that is to say they do not beg in the first place so there is no question of persistence. And whatever good you expend surely God has knowledge of it and will requite it accordingly.
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Ibn Abbas Commentary
((Alms are) for the poor who are straitened) He says: alms are for those who confine themselves (for the cause of Allah) for the obedience of Allah in the Prophet's Mosque, i.e. the people of the Ledge, (who cannot travel in the land) for trade. (The unthinking man) the person who does not know them (accounteth them wealthy due to their restraint) because of their attire. (Thou shalt know them) O Muhammad! (by their mark) by their clothing: (They do not beg of men with importunity) He says: they neither beg with importunity nor without it. (And whatsoever good thing) wealth (ye spend) on the poor among the people of the Ledge, (lo! Allah knoweth it) Allah knows your wealth as well as your intentions.