Singular vs. Plural
In the first half (first 3 ayats), everything is mentioned in the singular. In the second half (last 4 ayats), everything is mentioned in the plural. Allah (subhanahu wa ta’ala) through this transition is teaching us that when we allow these kinds of singular individuals to do what they do, then the effect becomes plural i.e. it starts affecting an entire society.
Spiritual and Societal Crimes
When someone calls the “deen” a lie, it is a crime against Allah (subhanahu wa ta’ala) i.e. it is a spiritual crime. When someone pushes the orphan or doesn’t take care of the needy then it is a crime against the people. Therefore, in the first half, there is one spiritual crime and two crimes against people.
In the second half this equation is flipped. There are two crimes against Allah (subhanahu wa ta’ala) – being neglectful in prayers and showing off – and one crime against the people – preventing small gifts.
Understanding the Crimes
The spiritual crimes here are a tafsir of each other and the crimes against people are also a tafsir of each other. In other words, how do we know that someone cares nothing about the religion and considers the religion a lie? It is when that person’s prayers become nothing but a demonstration. When our prayers become artificial ceremonies and our prayers don’t result in us being people of giving, then our prayers are actually a denial of religion. It’s not really a prayer at all.
Culture of Neglect
On the other hand, Allah (subhanahu wa ta’ala) mentioned that two groups of people are being denied – orphans and the needy. If we become part of a culture where we have a hard time giving small gifts (ma’un), then we are living in a society where the orphans and the needy are being deprived.
