"Good things" (طَيِّبَاتِ) in Quran 2:267, as interpreted by Ibn Kathir, refers to pure, honest, and high-quality possessions from which believers should spend in charity.

Linguistically, "tayyibat" (طَيِّبَاتِ) is the plural of "tayyib" (طَيِّب), meaning good, pure, or lawful. Its antonym, "khabith" (خَبِيثَ), meaning bad, impure, or unlawful, is explicitly contrasted in the verse.

Ibn Abbas states that Allah commands spending from the "purest, finest and best types of their money" and prohibits spending from "evil and dishonest money" because Allah is pure and only accepts what is pure (Source 1). This encompasses both earnings ("mā kasabtum") and produce from the earth ("mimmā akhrajnā lakum min al-arḍ"). The verse further clarifies that one should not aim to spend "al-khabith" (the bad/defective), which one would not accept for oneself "except if you tolerate the deficiency in it" (Source 1, 3). This highlights the expectation of offering charity that is acceptable and valued by the giver, not merely unwanted items.

The historical context of the Ansar offering dates in the Masjid, with some including "lesser type of dates" among the good ones, further illustrates the prohibition against giving inferior quality in charity (Source 2). This aligns with the broader Quranic principle in 3:92: "By no means shall you attain Al-Birr, unless you spend of that which you love" (Source 4), emphasizing the qualitative aspect of charity.

📚 Sources: Classical tafsir (multi-source)