He granteth wisdom to whom He pleaseth; and he to whom wisdom is granted receiveth indeed a benefit overflowing; but none will grasp the Message but men of understanding.

The injunction regarding spending of wealth is based on
wisdom (see also 2:261).

References:

NOORUDDÎN ,ALLÂMAH. (2015). Exegesis of The Holy Qur’ân Commentary and Reflections. http://www.islamicweblibrary.com/wp-content/uploads/2020/10/Exegesis-of-the-Holy-Quran-Commentary-and-Reflections.pdf

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