وَكُلُوا مِمَّا رَزَقَكُمُ اللَّهُ حَلَالًا طَيِّبًا وَاتَّقُوا اللَّهَ الَّذِي أَنْتُمْ بِهِ مُؤْمِنُونَ ﴿۸۸﴾ لَا يُؤَاخِذُكُمُ اللَّهُ بِاللَّغْوِ فِي أَيْمَانِكُمْ وَلَكِنْ يُؤَاخِذُكُمْ بِمَا عَقَّدْتُمُ الْأَيْمَانَ فَكَفَّارَتُهُ إِطْعَامُ عَشَرَةِ مَسَاكِينَ مِنْ أَوْسَطِ مَا تُطْعِمُونَ أَهْلِيكُمْ أَوْ كِسْوَتُهُمْ أَوْ تَحْرِيرُ رَقَبَةٍ فَمَنْ لَمْ يَجِدْ فَصِيَامُ ثَلَاثَةِ أَيَّامٍ ذَلِكَ كَفَّارَةُ أَيْمَانِكُمْ إِذَا حَلَفْتُمْ وَاحْفَظُوا أَيْمَانَكُمْ كَذَلِكَ يُبَيِّنُ اللَّهُ لَكُمْ آيَاتِهِ لَعَلَّكُمْ تَشْكُرُونَ ﴿۸۹﴾

﴾88﴿ Wa kuloo mimmaa razaqakumul laahu halaalan taiyibaa; wattaqul laahallazeee antum bihee mu'minoon
﴾89﴿ Laa yu'aakhizukumul laahu billaghwi feee aimaanikum wa laakiny yu'aakhizukumf bimaa 'aqqattumul aimaana a kaffaara tuhooo it'aamu 'asharati masaakeena min awsati maa tut'imoona ahleekum aw kiswatuhum aw tahreeru raqabatin fa man lam yajid fa Siyaamu salaasati aiyaam; zaalika kaffaaratu aimaanikum izaa halaftum; wahfazooo aimaanakum; kazaalika yubaiyinul laahu lakum Aayaatihee la'allakum tashkuroon

﴾88﴿ And eat from what Allah has provided for you—lawful and good things—and fear Allah in whom you believe.
﴾89﴿ Allah does not call you to account for your unintentional oaths, but He will call you to account for the oaths you bind intentionally. The expiation for it is feeding ten needy people from the average of what you feed your own families, or clothing them, or freeing a slave. But whoever cannot afford that, then he must fast for three days (consecutively). This is the expiation for your oaths when you have sworn. And guard your oaths. Thus Allah makes clear to you His commands so that you may be grateful.

[88] In this, there is emphasis on "do not forbid," and the conditions of consumption are mentioned—that it must be lawful and pure.
The purpose of "eat" is to benefit from what is lawful in terms of food, drink, clothing, riding, and other things.
Since eating is the main objective, it is mentioned specifically.
"Lawful and pure": Lawful is that for which there is no legal evidence of prohibition, and pure is that which is also free from doubt.
It is narrated from Ibn al-Mubarak that lawful is what is obtained through lawful means, and pure is what has nutritional value, supports the body's development, and is not harmful to health.
[89] The connection of the verse is that Qurtubi and Sam'ani have narrated that those noble Companions who intended monasticism had taken oaths upon it.
Then, when the verse was revealed: "Do not forbid the good things which Allah has made lawful for you," they asked, “We have taken an oath, so what is the ruling?”
Then this verse was revealed: "Allah does not hold you accountable..." similar to verse 225 of Surah Al-Baqarah.
Accountability is of two types: first, worldly—meaning expiation, and second, of the Hereafter—meaning the punishment of Allah.
Here, both types of accountability are negated.
"Regarding unintentional oaths": originally, "laghw" refers to something discarded without care. Laghw is of two types:
First, uttering words of oath from the mouth out of habit without intention—like some people say habitually, "By Allah," "I swear."
The second type is swearing about a past action in denial—saying they did or didn’t do something, while in reality they forgot.
The first is the opinion of Imam Shafi’i (may Allah have mercy on him), and the second is the opinion of Imam Abu Hanifa and Imam Ahmad (may Allah have mercy on them).
The preferred opinion is that both are included in unintentional oaths.
"That which you bind with oaths": the original meaning of "aqd" is to bind, so here it refers to an oath tied to a future action or inaction, and this is called a binding oath.
Breaking it requires expiation by consensus—meaning "by violating what you bound" or "if you break it."
"So its expiation": this explains "He holds you accountable," and it is called expiation because through it, the sin of breaking the oath is concealed and forgiven.