﴿ فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ ﴾

“Thus, as for him who gives [to others] and is conscious of God,”

As for him who gives and is mindful [of God]! And affirms the truth of the best [word],Abū Bakr al-Ṣiddīq gave of his soul and wealth with all his effort, and was on his guard against acquiescing in his natural self. He affirmed the truth of the best [word] � the word which attests to the divine oneness (kalimat al-tawḥīd). It has also been said [that this means affirming the truth of] the reward (jazāʾ), or that it means sincerity (ikhlāṣ).