"[Men whom neither commerce nor sale distracts] (Qur'an 24:37): 'Commerce' (tijara) refers to the one who brings goods, and 'sale' (bay') refers to the one who sells with his own hands, [distracting them] from the remembrance of Allah. Remembrance of Allah in this context means the adhan (call to prayer); when they heard the caller to prayer, they would abandon their business and rise for the prayer. [And performing the prayer] means the five daily prayers. [And giving zakat] means the obligatory [zakat]. [They fear a day in which hearts and eyes will be turned about] (Qur'an 24:37) refers to the hearts and eyes of the disbelievers. The turning about of the hearts means that the hearts will be uprooted from their places and choke the throats, so they will neither return to their places nor exit. As for the turning about of the eyes, it is the change to a bluish-grey color after being dark (or black), and blindness after sight."
﴿رِجَالٌ لَا تُلْهِيهِمْ تِجَارَةٌ وَلا بيع﴾ التِّجَارَةُ: الْجَالِبُ [لِلْمَتَاعِ] وَالْبَيْعُ: الَّذِي يَبِيعُ عَلَى يَدَيْهِ ﴿عَنْ ذِكْرِ الله﴾ ذَكَرُ اللَّهِ فِي هَذَا الْمَوْضِعِ: الْأَذَانُ؛ كَانُوا إِذَا سَمِعُوا الْمُؤَذِّنَ تَرَكُوا بَيْعَهُمْ وَقَامُوا إِلَى الصَّلَاةِ ﴿وَأقَام الصَّلَاة﴾ يَعْنِي: الصَّلَوَاتِ الْخَمْسَ ﴿وَإِيتَاءِ الزَّكَاةِ﴾ يَعْنِي: الْمَفْرُوضَةَ ﴿يَخَافُونَ يَوْمًا تَتَقَلَّبُ فِيهِ الْقُلُوب والأبصار﴾ يَعْنِي: قُلُوبَ الْكُفَّارِ وَأَبْصَارَهُمْ، وَتَقَلُّبُ الْقُلُوبِ: أَنَّ الْقُلُوبَ انْتُزِعَتْ مِنْ أَمَاكِنِهَا، فَغَصَّتْ بِهَا الْحَنَاجِرُ فَلَا هِيَ تَرْجِعُ إِلَى أَمَاكِنِهَا وَلَا هِيَ تَخْرُجُ، وَأَمَّا تَقَلُّبُ الْأَبْصَارُ فَالزَّرَقُ بَعْدَ الْكَحَلِ، وَالْعَمَى بَعْدَ الْبَصَر
