مَّن ذَا الَّذِي يُقْرِضُ اللّهَ قَرْضًا حَسَنًا فَيُضَاعِفَهُ لَهُ أَضْعَافًا كَثِيرَةً

Who is he that will lend to Allah a goodly loan so that He may multiply it to him many times, 

In this Ayah, Allah encourages His servants to spend in His cause. Allah mentioned this same Ayah in several other parts of His Glorious Qur'an.

The Hadith that mentions that Allah descends (every night down on the nearest heaven to us when the last third of the night remains) states that Allah says:

مَنْ يُقْرِضُ غَيْرَ عَدِيمٍ وَلَا ظَلُوم

Who would give a loan to He Who is neither poor nor unjust.

Allah's statement:
فَيُضَاعِفَهُ لَهُ أَضْعَافًا كَثِيرَةً
 (He may multiply it to him many times), is similar to His statement:

مَّثَلُ الَّذِينَ يُنفِقُونَ أَمْوَالَهُمْ فِي سَبِيلِ اللّهِ كَمَثَلِ حَبَّةٍ أَنبَتَتْ سَبْعَ سَنَابِلَ فِي كُلِّ سُنبُلَةٍ مِّيَةُ حَبَّةٍ وَاللّهُ يُضَاعِفُ لِمَن يَشَاء


The likeness of those who spend their wealth in the way of Allah, is as the likeness of a grain (of corn); it grows seven ears, and each ear has a hundred grains. Allah gives manifold increase to whom He wills. (2:261)

We will mention this Ayah later on.

Allah then said:
 
وَاللّهُ يَقْبِضُ وَيَبْسُطُ

And it is Allah that decreases or increases (your provisions),

meaning, `Spend (in Allah's cause) and do not be anxious.'

Certainly, Allah is the Sustainer Who increases or decreases the provisions to whomever He wills among His servants. Allah's wisdom is perfect, and,
 
وَإِلَيْهِ تُرْجَعُونَ
 
 

and unto Him you shall return, (on the Day of Resurrection)