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Bayhaqi 21607 — Reports on the explanation of the words of Allah

وَأَخْبَرَنَا أَبُو زَكَرِيَّا، وَأَبُو بَكْرٍ قَالَا: ثنا أَبُو الْعَبَّاسِ، أنبأ مُحَمَّدٌ، أنبأ ابْنُ وَهْبٍ، أَخْبَرَنِي مُحَمَّدُ بْنُ عَمْرٍو الْيَافِعِيُّ، عَنِ ابْنِ جُرَيْجٍ، أَنَّ عَطَاءَ بْنَ أَبِي رَبَاحٍ كَانَ يَقُولُ: مَا نَرَاهُ إِلَّا الْمَالَ، قَالَ: ثُمَّ تَلَا: {كُتِبَ عَلَيْكُمْ إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ إِنْ تَرَكَ خَيْرًا الْوَصِيَّةُ} [البقرة: ١٨٠] قَالَ عَطَاءٌ: الْخَيْرُ فِيمَا نَرَى الْمَالُ، قَالَ: وَقَالَ ابْنُ عَبَّاسٍ {إِنْ عَلِمْتُمْ فِيهِمْ خَيْرًا} [النور: ٣٣]، {لِحُبِّ الْخَيْرِ لَشَدِيدٌ} [العاديات: ٨]: الْمَالُ، {إِنْ تَرَكَ خَيْرًا} [البقرة: ١٨٠]: الْمَالُ ".
Ata bin Abi Rabah says that what is meant by it is wealth. Then he recited this verse: "It is prescribed for you, when death approaches one of you, if he leaves behind good (wealth), that he make a bequest" [Surah al-Baqarah: 180]. Ata says that here khayr (good) means wealth. Ibn Abbas (may Allah be pleased with them both) says about "if you know any good in them" [Surah al-Nur: 33] and "And indeed he is intense in his love of good (wealth)" [Surah al-Adiyat: 8] that what is meant is wealth; and in "if he leaves behind good" [Surah al-Baqarah: 180], good means wealth. [Da'if]
Hadith Reference السنن الكبرى للبيهقي / كتاب المكاتب / 21607