From a talk by Ustadh Brother Nouman Ali Khan
In surah Ma'un, Allah عزّ وجلّ gives us 4 attributes describing the hypocrites. Any of these things is true hypocritical behaviour;
1- Bukhl - greed/miserliness and pushing the orphan away and not encouraging feeding the poor: Because otherwise people will ask him why he doesn't feed the poor himself, so he doesn't encourage it. Extreme state of miserliness because he sees the poor around him but due to greed and fear of losing his respect, he does not encourage feeding them.
2 - Abandonment/Delaying of Prayer/Salah. Sahoon - Sahwa - forget something when it doesn't seem important to them: He delays the prayer near the time of its end and rushingly prays it then, or he doesn't care if he misses it. Be cheap, be heedless and delay or abandon the praye, and third;
3 - Showing off in Prayers (yura'oon) - so people see them.
4 - They are Not even willing to Give the smallest acts of charity. i.e., Zakah etc. Or small items like a water, a bucket, salt, sugar, a pen etc: Ma'un = the item which you're not supposed to refuse, ever. Something like a glass of water. But they even refuse that much.
Allah عزّ وجلّ relates the above 4 attributes in Surah Ma'un to Surah Kawthar by mentioning 4 positive attributes in the surah;
1 - Bukhl/miserliness in that surah, to ayah 1 of Surah Kawthar - Allah عزّ وجلّ has given ALOT (a'ta), so because Allah عزّ وجلّ gives alot, you should also give alot. If you are given alot from Allah, you should also give alot to the needy.
2 - In surah Ma'un - they don't care about the prayer = Sahoon. In this surah; fa sallee [so Pray] - Allah عزّ وجلّ is commanding for His Messenger and the believers to be constant/consistent in prayer.
3 - In surah Ma'un - they; Yura'oon - show off in prayer. In this surah - Pray - Li Rabbika (for your Master) - a matter of Sincerety.
4 - Surah Ma'un - they would not give the smallest amount of charity to anyone. In this surah; Allah عزّ وجلّ orders - waNhar - and sacrifice. Which costs money. Part of the sacrifice involves giving some of the meat in charity. Which removes miserliness and greed.
The comparison beautifies the relation between the lessons of these two surahs.
To learn more about Surah 107 - Al-Ma'un / Al-Maa'oon (The Daily Necessaries), see: https://www.islamawareness.net/Quran/VideoLectures/surah107.html
To learn more about Surah 108. Al-Kauthar (Abundance), see: https://www.islamawareness.net/Quran/VideoLectures/surah108.html