Ibn 'Abbas spoke about the ayat, "Give your relatives their due, and the very poor and travellers" (17:26), and said, "He begins by commanding the most pressing of the obligatory dues and He directs us to the best action if we have any money. He says:
'Give your relatives their due, and the very poor and travellers.' He also teaches us what we can say if we have nothing. He says, 'But if you do turn away from them, seeking the mercy you hope for from your Lord, then speak to them with words that bring them ease' (17:28) in the form of an excellent promise. Things are as they are, but they might change if Allah wills. 'Do not keep your hand chained to your neck' and not give anything, 'but do not extend it either to its full extent' and give all you have, 'so that you sit there blamed' as those who come to you later and find you have nothing will blame you, 'and destitute.' (17:29)" He said, "The person to whom you have given everything has made you destitute."

حَدَّثَنَا الْحُمَيْدِيُّ، قَالَ: حَدَّثَنَا سُفْيَانُ، عَنْ أَبِي سَعْدٍ، عَنْ مُحَمَّدِ بْنِ أَبِي مُوسَى، عَنِ ابْنِ عَبَّاسٍ قَالَ: {وَآتِ ذَا الْقُرْبَى حَقَّهُ وَالْمِسْكِينَ وَابْنَ السَّبِيلِ...}، قَالَ: بَدَأَ فَأَمَرَهُ بِأَوْجَبِ الْحُقُوقِ، وَدَلَّهُ عَلَى أَفْضَلِ الأَعْمَالِ إِذَا كَانَ عِنْدَهُ شَيْءٌ فَقَالَ: {وَآتِ ذَا الْقُرْبَى حَقَّهُ وَالْمِسْكِينَ وَابْنَ السَّبِيلِ}، وَعَلَّمَهُ إِذَا لَمْ يَكُنْ عِنْدَهُ شَيْءٌ كَيْفَ يَقُولُ، فَقَالَ: {وَإِمَّا تُعْرِضَنَّ عَنْهُمُ ابْتِغَاءَ رَحْمَةٍ مِنْ رَبِّكَ تَرْجُوهَا فَقُلْ لَهُمْ قَوْلاً مَيْسُورًا} عِدَّةً حَسَنَةً كَأَنَّهُ قَدْ كَانَ، وَلَعَلَّهُ أَنْ يَكُونَ إِنْ شَاءَ اللَّهُ، {وَلاَ تَجْعَلْ يَدَكَ مَغْلُولَةً إِلَى عُنُقِكَ} لاَ تُعْطِي شَيْئًا، {وَلاَ تَبْسُطْهَا كُلَّ الْبَسْطِ} تُعْطِي مَا عِنْدَكَ، {فَتَقْعُدَ مَلُومًا} يَلُومُكَ مَنْ يَأْتِيكَ بَعْدُ، وَلاَ يَجِدُ عِنْدَكَ شَيْئًا {مَحْسُورًا}، قَالَ: قَدْ حَسَّرَكَ مَنْ قَدْ أَعْطَيْتَهُ.