Dr. Mustafa Khattab, the Clear Quran - Surah Al-Ma'un, ayah 7

Translation of Surah Al-Ma'un, ayah 7 (107:7)

وَيَمۡنَعُونَ ٱلۡمَاعُونَ ٧
and refuse to give ˹even the simplest˺ aid.1 

Foot notes

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They refuse to help others with small things like salt or water, let alone alms-tax.