Tafsir for verse: 92:5
فَأَمَّا مَنۡ أَعۡطَىٰ وَٱتَّقَىٰ ٥ ﴿5
5As for the one who gives (in charity) and fears Allah,
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Commentary

And when he matched between the oath and that which is sworn upon, and he alerted with the oath and the emphasis along with the appearance of that which is sworn upon, that they are in their safety with the warning, like one who claims that there is no difference and that the outcome of all is one, as the people of unity say - upon them is disgrace and curse - he began to clarify the scattered efforts and the clarification of the recompense for them. He said, causing to happen (p-90) about their differences what is ingrained in the natures, that it is not permissible to equate the good-doer with the wrongdoer, spreading for whoever has praised himself or concealed it, spreading equally, signaling that the obedient among this nation - and all praise is due to Allah - are many, as good news for their Prophet, blessings and peace be upon him: 'So as for the one who gives' meaning that there has occurred from him giving according to what We have specified for him and commanded him with, 'and fears' meaning that he has enacted piety, which is taking precautions from the acts of obedience and avoiding sins out of fear from Our might.

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