أَمّا مَنِ استَغنىٰ

But as for someone who is self-complacent.

EXEGESIS

Istaghnā (is self-complacent) derives from the root ghaniya, which fundamentally denotes self-sufficiency (ghināʾ),^{‎[1]Tabrisi, 5/380.}
whether material (wealth that fulfils all needs) or transcendent (absolute independence from all want, a perfection reserved for God alone).^{‎[2]Raghib, p. 615, gh-n-y.}

The tenth form, istighnāʾ, here has a reflexive and aspirational meaning, intending someone who behaves in a manner that presupposes he does not need anyone else, like in the verses, Indeed man becomes rebellious when he considers himself without need (istaghnā) (96:6-7). This is because of his wealth,^{‎[3]Tabari, 30/34; Qurtubi, 19/214.}
whereby he thinks himself needless of God and faith.^{‎[4]Baghawi, 5/210; Razi, 31/54. This opinion is attributed to Ibn Abbas.}
Of course, there is no one who is without need, and the term is used here in a critical way.

EXPOSITION

The word ammā (But as for) indicates a change in attention (iltifāt) to the man (or men) with whom the frowner was talking.

Far too often we see that in societies the wealthy are subject to adoration and adulation, often for no other reason except that they are wealthy. They are more often than not unaccountable for their actions and have an unending supply of people wishing to curry favour with them. The presence of such sycophants serves only to strengthen their misplaced notions that they are somehow exceptional and can do no wrong. Abundance of wealth is one of the most difficult trials of this world, and it is only those of strong faith that can resist the dangers of its many pitfalls. One of the most dangerous ideas to take root in man’s heart is that he does not need God. Istighnāʾ hence forms into a major barrier to dhikr, the remembrance of God.

INSIGHTS FROM OTHER TRADITIONS

1. ‘My brothers, have faith in our Lord Jesus Christ, the Lord of glory, without partiality. For if a man with a gold ring, in fine clothing, comes into your assembly, and also a poor man in ragged clothing comes in, and you have respect for him who wears the fine clothing and say to him, “Sit here in a good place,” and say to the poor, “Stand there,” or “Sit here under my footstool,” have you not then become partial among yourselves and become judges with evil thoughts?’^{‎[5]James 2:1-4.}
   
2. ‘Then Jesus said to his host, “When you give a luncheon or dinner, do not invite your friends, your brothers or sisters, your relatives, or your rich neighbours; if you do, they may invite you back and so you will be repaid. But when you give a banquet, invite the poor, the crippled, the lame, the blind, and you will be blessed. Although they cannot repay you, you will be repaid at the resurrection of the righteous.”’^{‎[6]Luke 14:12-14.}
   

[1] Tabrisi, 5/380.
[2] Raghib, p. 615, gh-n-y.
[3] Tabari, 30/34; Qurtubi, 19/214.
[4] Baghawi, 5/210; Razi, 31/54. This opinion is attributed to Ibn Abbas.
[5] James 2:1-4.
[6] Luke 14:12-14.