Shaqiq (may Allah have mercy on him) narrates from Sayyiduna Abdullah (may Allah be pleased with him) that in the time of the Messenger of Allah (peace and blessings be upon him) we used to count al-ma'un as lending the bucket and the cooking pot.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7789
Shayban narrates it from Asim, except that he did not mention the time of the Messenger of Allah (peace and blessings be upon him), and he added these words: "the axe, and whatever you take from one another."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7790
Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said that what is meant is withholding the axe, the bucket, the cooking pot, and the things that people take and give among one another.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7791
Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) said that "and they withhold al-ma'un (small kindnesses)" [Al-Ma'un: 7] means lending and borrowing household goods.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7792
Ubaydullah bin Abi Yazid narrates from Ibn Abbas (may Allah be pleased with them both) that al-ma'un [Al-Ma'un: 7] is household goods. A group (of scholars) held that it means the obligatory zakah.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7793
Sayyiduna Ali (may Allah be pleased with him) said that "and they withhold al-ma'un" [Al-Ma'un: 7] means the obligatory zakah: they perform their prayers to be seen and withhold their zakah.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7794
Ali bin Rabi'ah al-Walibi (may Allah have mercy on him) said: I asked Sayyiduna Ibn Umar (may Allah be pleased with them both) about al-ma'un, and he said: "What do people say about it?" I said: "They say it is what people take and give among one another." He said: "They are saying nothing (correct); it is wealth whose due is not given."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7797