This honorable Ayah is not a continuation of the Mut`ah (gift) that was mentioned in the previous Ayah (i.e., divorce before the marriage is consummated). This Ayah (2:237) requires the husband to relinquish half of the appointed Mahr if he divorces his wife before the marriage is consummated. If it was discussing any other type of gift, then it would have been mentioned that way, especially when this Ayah follows the previous Ayah related to this subject. Allah knows best. Giving away half of the bridal-money in this case is the agreed practice according to the scholars. So, the husband pays half of the appointed Mahr if he divorces his wife before consummating the marriage.
Allah then said:
(unless they (the women) agree to remit it,) meaning, the wife forfeits the dowry and relieves the husband from further financial responsibility. As-Suddi said that Abu Salih mentioned that Ibn `Abbas commented on Allah's statement:
(unless they (the women) agree to remit it,) "Unless the wife forfeits her right."Furthermore, Imam Abu Muhammad bin Abu Hatim said that it was reported that Shurayh, Sa`id bin Musayyib, `Ikrimah, Mujahid, Ash-Sha`bi, Al-Hasan, Nafi`, Qatadah, Jabir bin Zayd, `Ata' Al-Khurasani, Ad-Dahhak, Az-Zuhri, Muqatil bin Hayyan, Ibn Sirin, Ar-Rabi` bin Anas and As-Suddi said similarly.
Allah then said:
(...or he (the husband), in whose hands is the marriage tie, agrees to remit it.)
Ibn Abu Hatim reported that `Amr bin Shu`ayb said that his grandfather narrated that the Prophet said:
(The husband is he who has the marriage tie.)
Ibn Marduwyah also reported this Hadith, and it is the view chosen by Ibn Jarir. The Hadith states that the husband is the person who really holds the marriage tie in his hand, as it is up to him to go on with the marriage or end it. On the other hand, the Wali of the wife is not allowed to give away any of her rightful dues without her permission, especially the dowry.
Allah then stated:
(And to remit it is nearer to At-Taqwa (piety, righteousness).)
Ibn Jarir said, "Some scholars said that this statement is directed at both men and women." Ibn `Abbas said:
(And to remit it is nearer to At-Taqwa (piety, righteousness).) indicates that the one who forgives, is nearer to At-Taqwa (piety)." A similar statement was made by Ash-Sha`bi and several other scholars.
Mujahid, An-Nakha`i, Ad-Dahhak, Muqatil bin Hayyan, Ar-Rabi` bin Anas and Thawri stated that `liberality' mentioned in the Ayah refers to the woman giving away her half Mahr, or the man giving away the full Mahr. This is why Allah said here:
(And do not forget liberality between yourselves.) meaning, kindness (or generosity), as Sa`id has stated. Allah said:
(Truly, Allah is All-Seer of what you do.) meaning, none of your affairs ever escapes His perfect Watch, and He will reward each according to his deeds.