Wa-imma tuAAridanna AAanhumu ibtighaa rahmatin min rabbika tarjooha faqul lahum qawlan maysoora (surah Al Isra: 28)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(17:28) (5) If you have to put them (the needy persons) off because you are still waiting for Allah's favour that you are expecting, put them off with tenderness. *28

Wa immaa turidanna `anhumub tighaaa`a rahmatim mir rabbika tarjoohaa faqul lahum qawlam maisooraa

*28) These three articles (3-5) are meant to impress that a man should not reserve his earnings and his wealth exclusively for his own person. He should do his utmost to fulfil his own necessities of life in a moderate way and render the rights of his relatives, neighbours and other needy persons as well. This attitude will help create the spirit of cooperation, sympathy and justice in the collective Islamic life. Thus every relative will cooperate with the other and every well-to-do person will help the needy in Iris neighbourhood and a wayfarer would find himself an honourable guest among generous hosts. The conception of rights should be so extensive that every person should consider that aII other human beings have rights on his person and his property so that he should serve them with the idea that he is rendering their rights and is not doing any favour to them. In that case one would beg pardon of the other if one was unable to serve him and would pray to God to send his blessings upon him to enable him to serve His servants.
These articles of the Islamic Manifesto were not merely confined to moral teachings but these formed the basis of the Commandments of Zakat and voluntary charity. The laws of inheritance and of making will and endowments were based on these articles. The rights of the orphans were determined by these and it was made obligatory on every habitation to entertain a wayfarer gratis for at least three days. Subsequently the whole moral system was formed so as to create the feelings of generosity, sympathy and cooperation. So much so that the people began to realize the importance of and observe voluntarily the moral rights which could neither be demanded legally nor enforced by law.