And withhold Al-Ma`un.
This means that they do not worship their Lord well, nor do they treat His creation well. They do not even lend that which others may benefit from and be helped by, even though the object will remain intact and be returned to them. These people are even stingier when it comes to giving Zakah and different types of charity that bring one closer to Allah.
Al-Mas`udi narrated from Salamah bin Kuhayl who reported from Abu Al-Ubaydin that he asked Ibn Mas`ud about Al-Ma`un and he said,
"It is what the people give to each other, like an axe, a pot, a bucket and similar items."
This is the end of the Tafsir of Surah Al-Ma`un, and all praise and thanks are due to Allah