Rush towards forgiveness from your Master, and rush towards Jannah prepared for the people of taqwa. And who are these people? The ones who spend in ease and in difficulty. What do they spend? It is not specified. Which leaves it open ended. Spend from whatever Allah has given you. Spend your money, time, effort, energy, youth, talents, manpower, mental power. Spend love even. Spend in ease and in difficulty. Spend when you have a lot, spend when you have less. Spend when you see results, spend when you don't see results. Spend where you are appreciated, spend where you are not appreciated. Some of you might find it easy to spend on your mother, because she was always good to you, but your father was not. Spend on both. A big hikmah which I can see, of spending in difficulty and in ease is this: Spending in times of ease, or places where it is easier and you see more results and appreciation, is helpful to stay motivated to spend more. This is necessary for our morale and to keep us motivated and feeling better spiritually. It is positive reinforcement. When we give money to a charity and we see results and appreciation, we feel awesome and we want to give more. Spending in times of difficulty however is much harder. When you have lesser resources, less money, less energy. With those who dont appreciate, those who you have less patience with. Where you see no results whatsoever. What is the hikmah of spending here? This is for your ikhlaas. To purify your intention for the sake of the pleasure of Allah and Allah alone, with no associate whatsoever, since you are gaining no results, no victory, no appreciation, no worldly benefit at all. It is for Allah alone, for forgiveness from Him, reward only from the aakhirah. These aayat were revealed after the battle of uhud. The muslims, after winning badr, had gained manpower as well as some wealth. They spent that on uhud. But they lost it all in the battle. And in that state of difficulty and loss, they were told to spend more, which was much more difficult now. May Allah help us become of the muttaqeen. Ameen.