Is it permissible to withhold a useful item (ma'un) if lending it would cause harm to its owner, and the owner is in need of it?

Withholding al-ma'un is a blameworthy trait for which Allah has threatened its practitioners with woe, as stated in His Almighty قول: "So woe to those who pray who are heedless of their prayer; those who make show [of their deeds] and withhold al-ma'un." However, if there is harm to the owner of al-ma'un or if he is in need of it, then he is permitted to withhold it. Scholars have differed regarding the ruling on lending al-ma'un: The majority opinion is that it is recommended, while some have deemed it obligatory, citing the aforementioned verse which condemns those who withhold al-ma'un.