Al-Lail • AR-TAFSIR-IBN-KATHIR
﴿ فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ ﴾
“Thus, as for him who gives [to others] and is conscious of God,”
"فأما من أعطى واتقى" أي أعطى ما أمر بإخراجه واتقى الله في أموره.