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Tafseer Al-Baqarah (2: 263-266) From the Book, Introduction to the Tafseer of the Quran, by the Ameer of Hizb ut Tahrir, Eminent Jurist and Statesman, Ata Bin Khalil Abu Al-Rashtah,

Allah (swt) explains the following in these verses:1. In follow-up to the previous verses, it is clarified that sincerity to Allah (swt) in spending for His cause is obligatory. The one who spends should not pursue spending, with reminders of generosity or harm.
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The Work of a Hizb (Party)

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Islam has emphasized practical and successful mechanisms for implementing its Shariah rulings. Islam is neither utopian, nor an inapplicable theoretical philosophy, unlike other ideologies and ideas.
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Hayya Alal Falah (Come to salvation)

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 For many, “Falah” means attaining the greatest share of pleasures in this world—accumulating immense wealth, holding high positions, living in luxury and extravagance, and achieving multiple successes in studies...
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No Ijtihad Upon Citation of Text

Regarding «لا اجتهاد عند ورود النص» “No ijtihad upon the citation of the text”, this Shariah juristic principle is expressed in several forms, including, «لا اجتهاد في مورد النص» “There is no ijtihad in the case of the text,”«الاجتهاد عند عدم النص» “Ijtihad is only in the absence of the text,” and...
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Tafseer Al-Baqarah (2: 261-262) From the Book, Introduction to the Tafseer of the Quran, by the Ameer of Hizb ut Tahrir, Eminent Jurist and Statesman, Ata Bin Khalil Abu Al-Rashtah

After that, the verses began thereafter by mentioning Iman and believers. They mention that Allah (swt) is their Guardian and that the Kuffar are allies of Taghut (طاغوت). Then follows the mention of the signs of Iman and the resurrection of the dead. And after that, in these two noble verses, Allah (swt) mentions about spending, which is the second topic with which this part of the noble Quran starts:
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Collective Spirit and Sense of Responsibility

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One of the important issues, and fundamental issues, in Islam is the issue of collective work, and the collective spirit among Muslims and within Islamic society. Islam has been keen to form the collective spirit among Muslims, and the sense of responsibility towards others.
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