اَخْبَرَنَا وَهْبُ بْنُ جَرِیْرِ بْنِ حَازِمٍ، حَدَّثَنِیْ اَبِیْ قَالَ: سَمِعْتُ مُحَمَّدَ بْنَ اِسْحَاقَ یُحَدِّثُ قَالَ: حَدَّثَنِیْ عَبْدُاللّٰهِ بْنُ اَبِیْ نُجَیْحٍ، عَنْ عَطَاءٍ، عَنِ ابْنِ عَبَّاسٍ قَالَ: اِفْتَرَضَ (اللّٰهُ) عَلَیْهِمْ اَنْ یُّقَاتِلَ الْوَاحِدُ الْعَشْرَةَ، فَثَقُلَ ذٰلِكَ عَلَیْهِمْ، وَشَقَّ ذٰلِكَ عَلَیْهِمْ، فَوَضَعَ اللّٰهُ عَنْهُمْ ذٰلِكَ اِلٰی اَنْ یُّقَاتِلَ الْوَاحِدُ الرَّجُلَیْنِ فَاَنْزَلَ اللّٰهُ عَزَّوَجَلَّ: ﴿اِنْ یَّکُنْ مِّنْکُمْ عِشْرُوْنَ صٰبِرُوْنَ یَغْلِبُوْا مِائَتَیْنِ﴾ تَـلَا اِلٰی قَوْلِهٖ اِلٰی آخِرِ الْآیَاتِ ثُمَّ قَالَ: ﴿لَوْ لَا کِتٰبٌ مِّنَ اللّٰهِ سَبَقَ لَمَسَّکُمْ فِیْمَآ اَخَذْتُمْ عَذَابٌ عَظِیْمٌ﴾ یَعْنِیْ غَنَائِمَ بَدْرٍ، یَقُوْلُ: لَوْلَا اِنِّیْ لَا اُعَذِّبُ مَنْ عَصَانِیْ حَتّٰی اَتَقَدَّمَ اِلَیْهِ، ثُمَّ قَالَ: ﴿یٰٓاَیُّهَا النَّبِیُّ قُلْ لِّمَنْ فِیْٓ اَیْدِیْکُمْ مِّنَ الْاَسْرٰٓی اِنْ یَّعْلَمِ اللّٰهُ فِیْ قُلُوْبِکُمْ خَیْرًا﴾ الآیۃ۔ قَالَ الْعَبَّاسُ: فِی نَزَلَتْ، حِیْنَ اَخْبَرْتُ رَسُوْلَ اللّٰهِ صَلَّی اللّٰهُ عَلَیْهِ وَسَلَّمَ بِاِسْلَامِیْ، وَسَأَلْتُهٗ اَنْ لَّا یُحَاسِبُنِیْ بِالْعِشْرِیْنَ اَوْقِیَةِ الَّتِیْ اَخَذَتْ مِنِّیْ، فَاَعْطَانِیْ عِشْرِیْنَ عَبْدًا، کُلُّهُمْ قَدْ تَاَجَّرَ بِمَالٍ فِیْ یَدِہِ، مَعَ مَا اََدَّخَرَہٗ مِنْ مَّغْفِرَةِ اللّٰهِ.
Sayyiduna Ibn Abbas (may Allah be pleased with them both) narrated: Allah made it obligatory upon them that one should fight against ten, so this was burdensome and difficult for them, then Allah removed this (hardship, burden) from them and commanded that one should fight and face two, so Allah the Exalted revealed this verse: «إِن يَكُن مِّنكُمْ عِشْرُونَ صَابِرُونَ يَغْلِبُوا مِائَتَيْنِ» "If there are twenty steadfast among you, they will overcome two hundred." And then he recited till the end of the verses. Then he said: «لَّوْلَا كِتَابٌ مِّنَ اللَّهِ سَبَقَ لَمَسَّكُمْ فِيمَا أَخَذْتُمْ عَذَابٌ عَظِيمٌ» "If it had not been for a prior decree from Allah, you would have been severely punished for what you have taken." Meaning the spoils of Badr, He says: My way is that I do not punish the one who disobeys Me until I have given him prior warning. Then He said: «يَا أَيُّهَا النَّبِيُّ قُل لِّمَن فِي أَيْدِيكُم مِّنَ الْأَسْرَىٰ إِن يَعْلَمِ اللَّهُ فِي قُلُوبِكُمْ خَيْرًا» "O Prophet! Say to those captives who are in your hands, if Allah knows any good in your hearts..." Sayyiduna Abbas (may Allah be pleased with him) said: This verse was revealed about me when I informed the Messenger of Allah (peace and blessings be upon him) about my Islam, and requested him not to hold me accountable for the twenty uqiyah he had taken from me, so the Prophet (peace and blessings be upon him) gave me twenty slaves, all of whom traded with the wealth that was in your possession, and along with that, stored up forgiveness from Allah.