After Allah (swt) has clarified the reward of those who spend lawfully and purely in His Cause. These verses explain the fate of those who spend unlawfully and in disobedience of Allah (swt) and His Messenger (saw).Allah (swt) mentions in these verses riba (usury) and clarifies the gravity of its crime, the wickedness of those who engage in it.

The verses continue in the context of spending. After Allah (swt) clarified that spending in the way of Allah (swt) must be without reminders of generosity or harm, otherwise that spending would not be accepted by Allah (swt).

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:

The verses and rulings that Allah (swt) has revealed indicate the truth of his (saw) Prophecy, and that he is one of the Messengers (as).