[Righteousness is not that you turn your faces toward the east and the west.] Qatadah's interpretation says: It means that righteousness is not for you to be Christians and pray towards the east, nor for you to be Jews and pray towards the west, towards Bayt al-Maqdis (Jerusalem). [But righteousness is [in] one who believes in Allah.]
Muhammad said: It means, but the righteousness is the righteousness of one who believes in Allah. [And gives wealth, in spite of love for it.] Ibn Mas'ud said: You give it while you are healthy and stingy, hoping for a long life and fearing poverty.