﴿ ٱلَّذِى يُؤْتِى مَالَهُۥ يَتَزَكَّىٰ ﴾

“he that spends his possessions [on others] so that he might grow in purity –”

Who giveth his wealth) in the way of Allah, i.e. Abu Bakr al-Siddiq (that he may grow (in goodness)) intending by that Allah's Countenance alone,