Al-Baqara • EN-ASBAB-AL-NUZUL-BY-AL-WAHIDI
﴿ وَإِن كَانَ ذُو عُسْرَةٍۢ فَنَظِرَةٌ إِلَىٰ مَيْسَرَةٍۢ ۚ وَأَن تَصَدَّقُوا۟ خَيْرٌۭ لَّكُمْ ۖ إِن كُنتُمْ تَعْلَمُونَ ﴾
“If, however, [the debtor] is in straitened circumstances, [grant him] a delay until a time of ease; and it would be for your own good -if you but knew it -to remit [the debt entirely] by way of charity.”
(And if the debtor is in straitened circumstances�) [2:280]. Said al-Kalbi: �The Banu �Amr ibn �Umayr said to Banu�l-Mughirah: �Give us our capitals and we will spare you the payment of the usury on them�. The Banu�l-Mughirah said: �We are now in straitened circumstances, please give us some respite until the time of the harvest�. Banu�l-Mughirah refused this request. Allah, exalted is He, then revealed (And if the debtor is in straitened circumstances�)�.