Tafsir Ibn Abbas: An-Noor, Ayah 22
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Tafsir
And do not let those of you who possess bounty the wealthy and the affluent swear not to give to the near of kin and the poor and those who emigrate in the way of God — this was revealed regarding Abū Bakr who swore to provide no more for Mistah his maternal cousin a destitute Emigrant who had fought at the battle of Badr because of his involvement in the calumny when thitherto he had provided for him. And it was revealed also regarding certain Companions who swore not to give voluntary alms to those who had participated in spreading the calumny in any way. Let them forgive and excuse them in this matter. Do you not love that God should forgive you? And God is Forgiving Merciful to believers. Abū Bakr said ‘Indeed. I would love that God forgive me’ and he restored thereafter to Mistah what he used to expend on him.
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Ibn Abbas Commentary
Allah then revealed the following about Abu Bakr when he swore that he will not spend on his relatives, Mistah and others, because they talked about the slandering of 'A'ishah: (And let not those who possess dignity) through their spending (and ease) due to their wealth (among you swear not to give to the near of kin) Mistah was his maternal cousin (and to the needy) beside being his cousin, Mistah was also poor, (and to fugitives for the cause of Allah) and to the Immigrants for the sake of Allah, for Mistah was also an Immigrant. (Let them forgive and show indulgence. Yearn ye not that Allah may forgive you) do you not want, O Abu Bakr, that Allah forgive you? (Allah is Forgiving, Merciful) towards the person who repents. When he heard this, Abu Bakr said: " I do indeed, O my Lord! " and so after the revelation of this verse, he showed kindness to his relatives and helped them financially.