Al-Lail • AR-TAFSIR-AL-BAGHAWI
﴿ فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ ﴾
“Thus, as for him who gives [to others] and is conscious of God,”
"فأما من أعطى"، ماله في سبيل الله، "واتقى"، ربه.