"Those who, when Allah is mentioned, their hearts feel fear," meaning: they fear Him. "And those who establish the prayer," meaning: the obligatory prayer. "And from what We have provided them, they spend," meaning: the obligatory Zakat.
﴿الَّذِينَ إِذَا ذُكِرَ اللَّهُ وَجِلَتْ قُلُوبهم﴾ أَي: خَافت ﴿والمقيمي الصَّلَاة﴾ يَعْنِي: الْمَفْرُوضَةَ ﴿وَمِمَّا رَزَقْنَاهُمْ يُنْفِقُونَ﴾ يَعْنِي: الزَّكَاة الْمَفْرُوضَة.
