Pretty weak case. Does he explain his position or just state it?
He just stated it. Dr. As-Saqqa also quotes him without further reasoning. He quickly dismisses the case based on what the word
العفو means, namely, the excess that one does not mind paying. He says that Al-Qurtubi in his exegesis said that some people said it was not abrogated and that there are dues in money other than the Zakah.
I don't understand why this is hard for some to see. 2:219 speaks of
voluntary spending, not of charity, voluntary or otherwise, while 9:103 mandates a charity
be collected. Two different expenditures.
Al-Jabri confirms this understanding in his book لا نسخ في القرآن...لماذا؟, page 44, and says that the Prophet (PBUH) continued to emphasize 2:219. For instance when he said, "Kudos to him who spent the excess of his wealth and withheld the excess of his tongue!" I could not find this hadeeth though. BTW, Al-Jabri says that the claim is that 9:60 was the abrogating verse, so when a writer refers to "the Zakah verse", he may mean 2:219 or 9:60.
But Al-Jabri seems to lean toward the opinion that the spending referred to in 2:219 is obligatory, or at least highly encouraged. He mentions Ibn Hazm's interpretation of the famous hadeeth "The Muslim is the brother of every Muslim; he does not wrong him and does not fail him." Ibn Hazm wrote that if a Muslim sees his Muslim brother in need of food or clothes and he can help him but does not, then he failed him."
The early Muslims also understood the high importance of spending excess wealth, so much so that many of them wanted to give away their money! People like Sa`d ibn Maalik and Ka`b ibn Maalik. That, of course, is the opposite of what 2:219 says and Sahnoon stated that as quoted by As-Suyooti in his book الإكليل, page 25. And the Prophet (PBUH) discouraged that and limited giveaways to a third of one's wealth.
The Prophet (PBUH) also regulated the receiving end! He said to Hakeem ibn Hazzaam, who begged for money and was given it and begged again then again and was given, he said to him, "O Hakeem! Money is sweet. He who takes it from one who is happy to give it, it will be blessed. But he who takes it from one who is reluctant to give it, it will not be blessed. He will be like one who eats but is never satiated. The upper hand (the giver) is better than the lower hand (the receiver)!"