Al-Muminoon • EN-TAFSIR-IBN-ABBAS
﴿ وَٱلَّذِينَ يُؤْتُونَ مَآ ءَاتَوا۟ وَّقُلُوبُهُمْ وَجِلَةٌ أَنَّهُمْ إِلَىٰ رَبِّهِمْ رَٰجِعُونَ ﴾
“and who give whatever they [have to] give with their hearts trembling at the thought that unto their Sustainer they must return:”
(And those who give that which they give) of their wealth for alms and spend of it in the way of Allah; and it is said that this means: those who do what they do of righteous deeds (with hearts afraid because they are about to return unto their Lord) in the Hereafter, fearing that perhaps their works will not be accepted,