Previous verses carried the condemnation of those who refused to believe in Allah and in the Akhirah and were miserly. The present verses persuade people to believe in Allah and the Akhirah and engage in the gainful activity of spending in the way of Allah. Then, towards the end (41-42), a description of the trying situations prevailing on the plains of Resurrection appears to warn people, who refuse to believe and refuse to do what is good, of their evil end.
Commentary
In the first verse (39): وَمَاذَا عَلَيْهِمْ لَوْ آمَنُوا بِاللَّـهِ it is said: What conceivable harm could have affected them if they had believed in Allah and the Last Day and spent out of what Allah had given them? at is so tough, difficult or frightening about it? All these are as easy as they come. Going by them, taking to them and believing in them does not hurt or harm or cause any inconvenience. Why then, would someone elect to be disobedient, the certain outcome of which is nothing but disaster in the Akhirah?