Qul inna rabbee yabsutu arrizqa liman yashao min AAibadihi wayaqdiru lahu wama (surah Saba: 39)

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

(34:39) Say, (O Prophet): 'Verily, my Lord grants provision abundantly to whomsoever He pleases and straitens it for whomsoever He pleases. *59 Whatever you spend, He will replace it. He is the Best of all Providers.' *60

Qul inna Rabbee yabsutur rizqa limai yashaaa`u min `ibaadihee wa yaqdiru lah; wa maaa anfaqtum min shai`in fahuwa yukhlifuhoo wa Huwa khairur raaziqeen

*59) The repetition of this theme is meant to impress this: The abundance or restriction of the provisions is connected with Allah's will, not with His pleasure and approval. Under the will of Allah every good or evil person is receiving his provision. Both those who believe in Him and those who do not believe are getting their provisions. Neither is abundance of the provisions a proof that one is Allah's favourite servant nor is its restriction a sign that one is under His wrath. Under His will a wicked and dishonest person prospers, although wickedness and dishonesty are disliked by Allah. On the contrary, under the same Divine will a truthful and honest man suffers losses and undergoes hardships although these qualities arc liked by Allah. Hence, the person who regards the material gains and benefits as the criterion for the good and evil is grossly mistaken. The real criterion is Allah's pleasure and approval which is attained through the moral qualities liked and approved by Him. With these qualities if a person gets -the worldly blessings as well it will certainly be Allah's bounty for which he should be grateful to Him. But if from the moral point of view a person is Allah's rebel and is disobedient to Him and in spite of that is being favoured with worldly blessings, it would mean that he is preparing himself for a strict accountability and a most severe punishment.
*60) Sustainer, Creator, Inventor, Donor and many other such attributes are in actual fact the attributes of Allah, but are metaphorically applied to men also. For example, about a person we may say, 'He provided a job for so-and-so, or he made or invented such and such a thing, or he made a gift to so-and-so. " Accordingly, Allah has used the word Khair ar Raziqin (the Best of Providers) for Himself. It means to impress the fact that Allah is the best of Providers among aII those about whom you think that they are in any way connected with arranging the provisions.