“You will never attain goodness until you spend from that which you love.”
(Surah Aali Imraan, 92)
We learn from this Aayat that the more the object spent in the Path of Allah is loved the greater degree of goodness is acquired. “Goodness” here [in the Aayat] refers to perfect goodness [that is, the highest stage of goodness]. Proof for this is that which follows. Allah Ta’ala states:
“And whatever you spend Allah Ta’ala knows of it.”
In other words, He will reward you for that as well. Thus, we learn from this Aayat that whether you spend something dear to you or not dear, thawaab will invariably be received.
The summary of the Aayat is that you will receive the basic thawaab for spending anything [lawful in the Path of Allah]. However, special virtue is reserved for spending something loved.
(Da’waat-e-Abdiyyat, 3 – Targheebul Udh-hiyyah)