Ibn Khuzaymah

Sayyiduna Abu Mas’ud (may Allah be pleased with him) narrates that we used to work for wages. So when someone would bring a large charity, it would be said that he is showing off, and if someone would bring half a sa’ as charity, it would be said that surely Allah is free of need from this person’s half sa’. So this verse was revealed « الَّذِينَ يَلْمِزُونَ الْمُطَّوِّعِينَ مِنَ الْمُؤْمِنِينَ فِي الصَّدَقَاتِ وَالَّذِينَ لَا يَجِدُونَ إِلَّا جُهْدَهُمْ » [ سورة التوبة : 79 ] “Those who criticize the believers who give charity willingly, and those who find nothing to give except their effort (small amount from their labor).”

And his censure, and the prohibition against accusing the one who gives much charity of showing off and seeking reputation, for Allah—Mighty and Majestic is He—is the Knower of the intention of the one who intends, and there is no intention except what the hearts conceal, and Allah has not made His servants aware of what is in the consciences of others regarding intention.