Bukhari

Hadith Commentary:
In another narration, it is explicitly stated from Ibn Abbas (radi Allahu anhu) that the last verse to be revealed was the verse: ﴿يَـٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوٓا۟ إِذَا قُمْتُمْ إِلَى ٱلصَّلَوٰةِ﴾ (al-Baqarah: 281). Imam Bukhari (rahimahullah) has brought this narration to indicate that what Ibn Abbas (radi Allahu anhu) meant by the “verse of riba” is this very verse. In this way, the relevance of the chapter is also established.

Hadith Commentary:
1.
In this hadith, the verse of usury (riba) has been considered, in terms of its revelation, as the last verse to be revealed, although it has no direct connection with the subject at hand. However, all the verses from “And Allah has permitted trade and forbidden usury... and fear a Day...” () were revealed at the same time regarding the matter of usury. Thus, due to the conjunction of “and fear a Day...” with the verses of riba and its revelation alongside them, it has also been included among them, and among these verses, this is the last verse.
It is also narrated from Ibn Abbas (radi Allahu anhu) that the very last verse revealed to the Messenger of Allah (sallallahu alayhi wa sallam) was “O you who believe! When you rise for prayer...” (). After the revelation of this verse, he lived only nine days.
(Tafsir Jami‘ al-Bayan fi Ta’wil al-Qur’an: 41/6; and Fath al-Bari: 258/8)
2.
It should be clear that this verse is called the last verse only in relation to the matters of riba, and the original prohibition of riba had already been revealed long before the revelation of this verse, as in the incident of Uhud, the statement of Allah, the Exalted, is:
“O you who believe! Do not consume usury, doubled and multiplied, and fear Allah so that you may be successful.” (Al ‘Imran: 130/3)
Various Companions (radi Allahu anhum ajma‘in) have, according to their own knowledge, considered different verses as the last verse. There is no contradiction in this.