﴿يُؤْتِى الْحِكْمَةَ مَن يَشَآءُ﴾
(He grants Hikmah to whom He wills.)
`Ali bin Abi Talhah reported that Ibn `Abbas said, "That is knowledge of the Qur'an. For instance, the abrogating and the abrogated, what is plain and clear and what is not as plain and clear, what it allows, and what it does not allow, and its parables.'' Imam Ahmad recorded that Ibn Mas`ud said that he heard the Messenger of Allah saying,
«لَا حَسَدَ إِلَّا فِي اثْنَتَيْنِ: رَجُلٌ آتَاهُ اللهُ مَالًا فَسَلَّطَهُ عَلَى هَلَكَتِهِ فِي الْحَقِّ، وَرَجُلٌ آتَاهُ اللهُ حِكْمَةً فَهُوَ يَقْضِي بِهَا وَيُعَلِّمُهَا»
(There is no envy except in two instances: a person whom Allah has endowed with wealth and he spends it righteously, and a person whom Allah has given Hikmah and he judges by it and teaches it to others.)
This was also collected by Al-Bukhari, Muslim, An-Nasa'i, Ibn Majah.
﴿وَمَا يَذَّكَّرُ إِلاَّ أُوْلُواْ الأَلْبَـبِ﴾
(But none remember (will receive admonition) except men of understanding.) means, "Those who will benefit from the advice are those who have sound minds and good comprehension with which they understand the words (of advice and reminder) and their implications.''
﴿وَمَآ أَنفَقْتُم مِّن نَّفَقَةٍ أَوْ نَذَرْتُم مِّن نَّذْرٍ فَإِنَّ اللَّهَ يَعْلَمُهُ وَمَا لِلظَّـلِمِينَ مِنْ أَنصَارٍ - إِن تُبْدُواْ الصَّدَقَـتِ فَنِعِمَّا هِىَ وَإِن تُخْفُوهَا وَتُؤْتُوهَا الْفُقَرَآءَ فَهُوَ خَيْرٌ لَّكُمْ وَيُكَفِّرُ عَنكُم مِّن سَيِّئَاتِكُمْ وَاللَّهُ بِمَا تَعْمَلُونَ خَبِيرٌ ﴾
(270. And whatever you spend for spendings (e.g., in Sadaqah) or whatever vow you make, be sure Allah knows it all. And for the wrongdoers there are no helpers.) (271. If you disclose your Sadaqat (almsgiving), it is well; but if you conceal them and give them to the poor, that is better for you. (Allah) will expiate you some of your sins. And Allah is Well-Acquainted with what you do.)
Allah states that He has perfect knowledge of the good deeds performed by all of His creation, such as charity and various vows, and He rewards tremendously for these deeds, provided they are performed seeking His Face and His promise. Allah also warns those who do not work in his obedience, but instead disobey His command, reject His revelation and worship others besides Him:
﴿وَمَا لِلظَّـلِمِينَ مِنْ أَنصَارٍ﴾
(And for the wrongdoers there are no helpers.) meaning, who will save them from Allah's anger and torment on the Day of Resurrection.