This is the continuation of the preceding arguments about the haughty, proud, and arrogants who are stingy too. They not only refuse to do good to others and to be gracious themselves, but hold and prevent others from being kind and fair. The ending of the verse counts the niggardly man among the unbelievers, and this might be due to the fact that the source of niggardliness is unbelief in the Grace and bounty of God. The verse promises such people a very fit punishment for their guilt, and that is `CONTEMPT': ``And we have prepared for the unbelievers a contemptible punishment.'' This is because the niggard holds other people in a state of contempt and humiliation, and by doing that, he himself has to join a contemptible punishment which his deeds have prepared for him.