O you who believe! Spend of that with which We have provided for you, before a Day comes when there will be no bargaining, nor friendship, nor intercession. And it is the disbelievers who are the wrongdoers (254)
Allah commands His servants to spend for His sake, in the path of righteousness, from what He has granted them, so that they acquire and keep the reward of this righteous deed with their Lord and King. Let them rush to perform this deed in this life,
مِّن قَبْلِ أَن يَأْتِيَ يَوْمٌ
(before a Day comes) meaning, the Day of Resurrection,
لَّا بَيْعٌ فِيهِ وَلَا خُلَّةٌ وَلَا شَفَاعَةٌ
(when there will be no bargaining, nor friendship, nor intercession.)
This Ayah indicates that on that Day, no one will be able to bargain on behalf of himself or ransom himself with any amount, even if it was the earth's fill of gold; nor will his friendship or relation to anyone benefit him. Similarly, Allah said,
فَإِذَا نُفِخَ فِي الصُّورِ فَلَا أَنسَابَ بَيْنَهُمْ يَوْمَئِذٍ وَلَا يَتَسَاءَلُونَ
(Then, when the Trumpet is blown, there will be no kinship among them that Day, nor will they ask of one another)[23:101]
وَلَا شَفَاعَةٌ
(Nor intercession) meaning, they will not benefit by the intercession of anyone.
Allah's statement,
وَالْكَافِرُونَ هُمُ الظَّالِمُونَ
(and it is the disbelievers who are the wrongdoers) indicates that no injustice is worse than meeting Allah on that Day while a disbeliever. Ibn Abi Hatim recorded that 'Ata' bin Dinar said, "All thanks are due to Allah Who said,
وَالْكَافِرُونَ هُمُ الظَّالِمُونَ
(and it is the disbelievers who are the wrongdoers) but did not say, 'And it is the wrongdoers who are the disbelievers.'"