[Pooya/Ali Commentary 90:5] Allah gives man His bounties to try him. He who bestowed them on him can take them away. Verse 14 of Fajr warns him that his Lord is watching. The man who thinks that none has power over him and he can do what he likes forgets that on the day of reckoning Allah will punish him for his arrogance, disbelief and transgressions. He boasts of his wealth and spends it to turn men away from Allah as also stated in verse 35 of Anfal. The reference is to the hypocrites and opponents of Islam who squandered large means at their disposal to oppose the mission of the Holy Prophet.