وَلَا يَحْسَبَنَّ ٱلَّذِينَ يَبْخَلُونَ بِمَآ ءَاتَىٰهُمُ ٱللَّهُ مِن فَضْلِهِۦ هُوَ خَيْرًا لَّهُم
Wa lā yaḥsabanna'lladhīna yabkhalūna bimā ātāhumu'llāhu min faḍlihī huwa khayran lahum, bal huwa sharrun lahum, sa-yuṭawwaqūna mā bakhilū bihī yawma'l-qiyāma, wa li'llāhi mīrāthu's-samāwāti wa'l-arḍ, wa'llāhu bimā taʿmalūna khabīr · La-qad samiʿa'llāhu qawla'lladhīna qālū inna'llāha faqīrun wa naḥnu aghniyāʾ, sa-naktubu mā qālū wa qatlahumu'l-anbiyāʾa bi-ghayri ḥaqq… · Dhālika bimā qaddamat aydīkum wa anna'llāha laysa bi-ẓallāmin li'l-ʿabīd
"Let those who are miserly with what God has given them of His bounty not suppose it good for them: it is bad for them. What they were miserly with will be hung round their necks on the day of resurrection. The inheritance of the heavens and the earth belongs to God… · God has indeed heard the word of those who said, 'God is poor and we are rich.' We shall write down what they said and their killing of the prophets without right… · This is because of what your hands have sent ahead; and God is never unjust to His servants."
The root ط-و-ق: a ring, a hoop that goes round the neck. Ṭawq — a collar, a yoke. And the verb is passive in Form II: yuṭawwaqūna — "it will be put round their necks".
I record this as an observation about the word: the description likens the thing hoarded not so much to a load as to a ring. A ring cannot be taken off; it is carried. And the thing one wanted to keep in hand turns into a hoop round the neck.
And the same root is close in sense to ghull in verse 161 — there too there was a ring that goes round the neck. Two different roots, in two different verses, the same picture. I record this as an observation and claim no derivational link between the two roots.
وَلِلَّهِ مِيرَٰثُ ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ — and the sentence enters a note of ownership. The root م-ي-ر-ث / و-ر-ث: the passing on of what is left behind.
I record this as an observation about the word order: immediately after the verse on miserliness there is set a sentence saying that what is held will be passed on anyway. That is, the end of the thing miserliness is about is stated in the same verse.
I record this as my own reading, and its ground is the succession of the two verses: verse 180 tells of a conduct (miserliness), verse 181 of a saying. And there is a link between the two verses: reading the call to spend as "neediness". Immediately after telling of the conduct, the sūra names the reading behind that conduct.
And the same matter was treated at 2/245 in al-Baqara (man dha'lladhī yuqriḍu'llāha qarḍan ḥasanā) and the difficulty raised by the phrase "a goodly loan" was taken up there. I rely on that treatment.
Per the method (Method) I record this: I do not go into the reports about who spoke this saying, and I give no personal or group names. The verse gives its subject as alladhīna qālū — "those who said". The measure is not who says the word but the word itself.