Tafsir of Al-Baqarah 2:43

The intent of both [terms], whether the definite article denotes a specific reference (covenant) or the category (genus), is the prayer and zakat of the Muslims. This is because other [forms of worship] that the Quran abrogated are treated as non-existent.

Zakat, in its original linguistic sense, means growth and purification. In the Sharia, it has been transferred to denote the giving of a known amount [of wealth]. If the term is transferred from the first meaning (growth), it is because it increases the blessing of wealth and grants the soul the virtue of generosity, or because it applies to wealth that is growing. If it is transferred from the second meaning (purification), it is because it purifies wealth from filth and the soul from stinginess.

Those who hold that unbelievers are addressed by the branches of the Law (the practical commands) cite this verse as evidence, since it is a command addressed to the Jews. The possibility that the command is to accept the well-known prayer and zakat and believe in them, or that it is a command for Muslims—as Sheikh Abu Mansur stated—is contrary to the apparent meaning (zahir), and therefore does not negate using the apparent meaning as evidence.

The command for prayer is mentioned first because its obligation is comprehensive, and because it contains sincerity and supplication to the Presence [of God], making it the best of physical acts of worship. It is coupled with zakat because zakat is the best of financial acts of worship.

Those who argue that it is impermissible to delay the clarification of an ambiguous matter (mujmal) beyond the time of the address state that this command only came after the Prophet (peace be upon him) had already explained its pillars and conditions. Those who permit the delay argue that it is possible the command was intended to prepare the listener to accept the matter, similar to a master saying to his servant: "I wish to command you to do something, so you must perform it."

(And bow with those who bow): Meaning, pray with those who pray. The word "bowing" (ruku') is used here to signify prayer, distinguishing it from the prayer of the Jews, for there is no bowing in their prayer. It is restricted to being "with those who bow" because the Jews used to pray individually, so they were commanded to pray in congregation due to the benefits therein. Some have cited this as evidence for the obligation of congregational prayer. Those who do not hold it to be obligatory interpret the command as being for recommendation, or interpret the "being with" as being in agreement, even if they are not physically with them.

It has also been said that "bowing" means humility and submission to what is required of them by the Law. Al-Adhbat al-Sa‘di said: "Do not humiliate the poor, lest you (bow/become humbled) one day, while time has elevated them." Perhaps the command for this, coming after the command for zakat, is because wealth is a cause for arrogance, so they were commanded to humble themselves to desist from that. However, the fundamental principle in the usage of the Sharia is to refer to the technical legal meanings.

There are two opinions regarding the meaning of "those who bow": some say it is the Prophet (peace be upon him) and his companions; others say it refers to the general category, which is the apparent meaning.

In His saying, (And do not mix truth with falsehood)—i.e., do not obstruct your path of reaching the Truth with falsehood, which is the attachment of the heart to other-than-God; for the truest word spoken by a poet is the word of Labid: "Indeed, everything besides God is false."

(And do not conceal the truth) by turning your attention to other than Him, the Exalted, (while you know) that there is no real existence for anything other than Him. Or, do not mix His true, established attributes with the falsehood which is the attributes of your own selves, and do not conceal them with the veil of the self's attributes, (while you know)—from the knowledge of the unity of actions—that the source of action is the Attribute. Just as you do not attribute action to other than Him, do not attribute His Attribute to other than Him.

(And establish prayer) by watching over the hearts.

(And give zakat): i.e., strive to purify the self from blameworthy traits so that ornamentation may be attained after the purification. Or, pay the zakat of the spiritual aspirations (himam), for they have a zakat just as livestock have a zakat. Indeed, everything has a zakat, as it is said: "Everything has a zakat to be paid, and the zakat of beauty is exemplary mercy."

(And bow): i.e., submit to what the Beloved does to you, for submission is a sign of contentment, which is the inheritance of the manifestation of the Sublime Attributes. Its essence is: be content with My decree when observing My attributes, for I have lovers, and the tongue of the state of each of them says: "Your tormenting me is sweet, and your injustice toward me—according to what desire dictates to you—is justice."