[Those who are] relatives, meaning the kindred. [And the traveler], meaning the guest. [And for freeing slaves], meaning the Mukatabun (those in a contract of emancipation). [And establishes prayer and gives zakah], the obligatory one. [And those who fulfill their promise when they have promised], regarding it, concerning the truth. [And [those who are] patient in poverty and hardship], Qatadah said: Al-Ba'sa' is misery and poverty, and Al-Darra' is illness and pain. [And during the time of battle], meaning the places of combat in Jihad.

Muhammad said: His saying, the Almighty, [And those who fulfill] may be in the nominative case (marfu'), with the meaning: And they are those who fulfill. When a descriptor (na't) becomes long, it is permissible to keep some of it in the nominative case and some in the accusative case according to the schools of the grammarians. [Verses 178-179]