وَمَا لِأَحَدٍ عِندَهُ مِن نِّعْمَةٍ تُجْزَىٰ (while no one has conferred any favour on him for which he would give a return,...Al-Layl 92:19 ⧉) Sayyidna Abu Bakr ؓ did this great favour by spending abundant wealth. The emancipated slaves had not done him any favour in the past, so that one could say that he was returning their favour. He took this step for one purpose only as the verse says:
إِلَّا ابْتِغَاءَ وَجْهِ رَبِّهِ الْأَعْلَىٰ (but [ he gave his wealth in charity ] only to seek the Countenance of his Lord, the Most High....Al-Layl 92:20 ⧉). Mustadrak of Hakim records that it was a usual practice of Sayyidna Abu Bakr that he used to purchase Muslim slaves from the disbelievers and set them free whenever he found them in their bondage. Generally, these people were weak and helpless. Abu Qahafah ؓ ، the father of Abu Bakr ؓ ، said to him: "Since you are emancipating slaves, why do you not set free strong and brave people, so that they may assist you in fighting the enemies and protect you." He replied: "My purpose of emancipating them is not to expect any benefit in return. My only purpose is to seek the pleasure of Allah." [ Mazhari ]
وَلَسَوْفَ يَرْضَىٰ (And surely he will soon be happy...Al-Layl 92:21 ⧉). Whoever spends in Allah's way with pure and good intentions of pleasing Allah, and not for any personal worldly gains, will acquire the pleasure of Allah in the Hereafter by achieving the wonderful and eternal blessings of Paradise. It is confirmed that these verses were revealed about Sayyidna Abu Bakr ؓ . Therefore, this last verse of the Surah is a great and splendid news and honour for him given in this very world by Allah.