Az-Zumar • EN-TAFSIR-IBN-ABBAS
﴿ ٱلَّذِينَ يَسْتَمِعُونَ ٱلْقَوْلَ فَيَتَّبِعُونَ أَحْسَنَهُۥٓ ۚ أُو۟لَٰٓئِكَ ٱلَّذِينَ هَدَىٰهُمُ ٱللَّهُ ۖ وَأُو۟لَٰٓئِكَ هُمْ أُو۟لُوا۟ ٱلْأَلْبَٰبِ ﴾
“who listen [closely] to all that is said, and follow the best of it: [for] it is they whom God has graced with His guidance, and it is they who are [truly] endowed with insight!”
Who hear advice) words (and follow the best thereof) and follow the wisest and clearest of these words, in that they desire it and act upon it. (Such are those whom Allah guideth) to veracity and right way; it is also said that this means: to the best of things, (and such are men of understanding) such are those possessed of intellect among people, i.e. Abu Bakr and his fellow believers and whoever follows them in the practice of the Sunnah and adherence to the community of believers.