WHEN FORGIVENESS IS

Forgiveness is a moral quality. One has to see whether the other person deserves to be forgiven or not. The offenders are of two types. Some are such that their offence annoys the person but they deserve to be pardoned. There are others who when they are pardoned become still more offensive and might do some harm. For example, there is a servant who is very pious and obedient. He brings tea and it so happens that he stumbles against something and the cup of tea breaks into pieces; the tea is also spilt on the master.
If this master gets up to beat the servant and colds him bitterly, it would be nothing less than foolishness. This is the occasion when the master should pardon the servant, for, he has not broken the cup (and thrown the tea on the master) by mischief. If the servant is pardoned he would be ashamed of what he did and he would be more careful in future.
But if there is a servant who breaks the cups everyday and causes loss to his master, he should be punished and that would be an act of mercy for him. That is the significance of Mimma razaqnaahum yunfiqoon. Every Believer has to decide himself as to what the occasion demands. He has to spend what he thinks is expedient.
(Malfoozat Vol. 1, p. 418)