فَاَمَّا مَنۡ اَعْطٰی وَ اتَّقٰی ۙ﴿۵﴾

So for one who gave and practised piety

Tafsir al-Qurtubi                                                                                                                         تفسیر القرطبی                                                    

قَالَ ابْنُ مَسْعُودٍ: يَعْنِي أَبَا بَكْرٍ رَضِيَ اللَّهُ عَنْهُ، وَقَالَهُ عَامَّةُ الْمُفَسِّرِينَ.

Sayyiduna Ibn Mas’ood – may Allahh be pleased with him – said:  It refers to Sayyiduna Abu Bakr – may Allah be pleased with him, which is the preferred opinion of the all the exegetists in general.

رُوِيَ عَنْ عَامِرِ بْنِ عَبْدِ اللَّهِ بْنِ الزُّبَيْرِ قَالَ: كَانَ أَبُو بَكْرٍ يُعْتِقُ عَلَى الْإِسْلَامِ عَجَائِزَ وَنِسَاءَ، قَالَ: فقال له أبوه قحافة: أي بني! لو أنك  أَعْتَقْتَ رِجَالًا جُلْدًا يَمْنَعُونَكَ وَيَقُومُونَ مَعَكَ فَقَالَ: يَا أَبَتِ إِنَّمَا أُرِيدُ مَا أُرِيدُ

Sayyiduna ‘Amir ibn Abdullah ibn Zubair – may Allah be pleased with them – narrated:  Sayyiduna Abu Bakr – may Allah be pleased with him – used to free the elderly and women in the name of Islam, so Abu Qahafah said to him, “O my son, had you freed strong men, they would protect you and stand by you.”  He replied, “O my father, I do what I will (I act according to my good intention and not for the greed of anything).”

Tafsir Qurtubi (Al-Jame’ Li Ahkaam al-Quran) Imam Shamsuddin Muhammad ibn Ahmad al-Qurtubi t D. 671 A.H.

Tafsir al-Jalalain                                                                                                                        تفسیر الجلالین                                                

{فَأَمَّا مَنْ أَعْطَى} حَقّ اللَّه {وَاتَّقَى} اللَّه

As for him who gives, what is due to Allah, and is fearful, of Allah,

Tafsir al-Jalalain of Imam Jalaaluddin Muhammad ibn Ahmad al-Mahalli al-Shafe’i t D. 864 A.H. and Imam Jalaaluddin Abd al-Rahman ibn Abi Bakr al-Suyooti al-Shafe’i t D. 911 A.H.