{And those who give what they give...}

{And those who give what they give}—meaning, they give what they have offered of charity—{while their hearts are afraid}—meaning, fearful that it will not be accepted from them, or that it was not performed in the proper manner, and thus they will be held accountable for it.

Aisha, Ibn Abbas, Qatadah, al-A'mash, al-Hasan, and al-Nakha'i read it as: “wa-alladhina ya’tuna ma atau” (And those who perform what they have performed), derived from al-ityan (to perform/do), not al-i’ta’ (to give) in both instances. Ibn Marduyah and Sa’id ibn Mansur reported from Aisha that the Prophet (peace be upon him) recited it this way. Exegetes attribute this reading to the Messenger of God (peace be upon him), meaning that the Hadith scholars transmitted it from him, even if the Quranic reciters did not narrate it through their chains of transmission. The meaning according to this reading is: they perform what they perform of acts of worship while their hearts are afraid. A similar report has been narrated from the Messenger of God (peace be upon him).

Ahmad, al-Tirmidhi, Ibn Majah, al-Hakim (who authenticated it), Ibn al-Mundhir, Ibn Jarir, and a group have reported from Aisha (may God be pleased with her) that she said: “I said, ‘O Messenger of God, regarding the word of God: {And those who perform what they have performed while their hearts are afraid}—is this the man who steals, commits adultery, and drinks wine, yet still fears God Almighty?’ He said, ‘No, but it is the man who fasts, gives charity, and prays, yet still fears God Almighty that it will not be accepted from him.’”

The sentence {their hearts are afraid} in both readings is in the place of a hal (state) for the plural pronoun in the first relative clause. The use of the nominal form (participle) in the first instance denotes continuity, and in the second, it denotes certainty.

His saying: {that they are to their Lord returning}—is by estimating the lam of causality (i.e., li-annahum - because they are returning). It relates to “afraid,” meaning they are afraid of non-acceptance and of the act not occurring in the proper manner, because they are returning to Him, Exalted is He, and will be resurrected on the Day of Resurrection. At that time, truths will be unveiled, and the servant will be in need of a deed that is accepted and worthy: {So whoever does an atom's weight of good will see it, and whoever does an atom's weight of evil will see it.}

It is also possible that it is by estimating min (from) of origin, through which the word "fear" (wajal) is connected. Meaning: they are afraid because of the fact of their return to Him, Mighty and Majestic is He. This is on the basis that the crux of the fear is that their deeds might not be accepted from them and might not occur in the proper manner, and thus they are held accountable—not merely the fact of their return to Him. The first interpretation is supported by the reading of al-A'mash: “innahum” (that they...). Perhaps the expression with the nominal sentence, in which the predicate is a description (the active participle raji'un) rather than a verbal sentence, is to exaggerate the certainty of the return, as if it were a fixed, continuous fact. Thus it has been said.

It has been suggested—though remotely—that the intended meaning of the return mentioned is the return to Him, Mighty and Majestic is He, through servitude. On this view, the use of the nominal sentence is more apparent than to be hidden. The reasoning for the fear of non-acceptance and the fear that their deed—whatever it may be—did not occur in the proper manner, is that they are returning to Him, Exalted is He, through servitude; for it is not incumbent upon God, Exalted is He, to accept their deeds at that time, as He is the Owner of the Dominion and all realms, and He may do with His dominion whatever He wills. Furthermore, their deficiency, regardless of how they are, is manifest in contrast to His perfection (Glory be to His Majesty), and the deficient is prone to failing to bring what is worthy of the Perfect One—especially when that Perfect One is God, Almighty and Majestic, whose perfection is infinite. You will not see in this view any strain other than the strain of its distance; so reflect upon it.

Furthermore, the four relative pronouns—according to what Shaykh al-Islam and others have said—refer to one single group characterized by all four attributes mentioned in their respective relative clauses, not to separate groups where each is characterized by only one of the mentioned attributes. It is as if it were said: "Indeed, those who are fearful of their Lord, and who in the signs of their Lord believe..." The relative pronoun was repeated only to signify that each of these attributes is independent in its own sublime virtue, and to treat its independence as equivalent to the independence of the one described by it. This applies to both readings of His saying: {And those who give what they give}. The scholar al-Tayyibi has a statement on this matter which I do not think you would find agreeable, for it contains the claim that those who {do not associate anything with their Lord} and those who {perform what they have performed while their hearts are afraid} are the sinners of the Nation of Muhammad (peace be upon him), and they are at the height of remoteness.

The Imam has mentioned that the fourth attribute is the culmination of the stations of the Truthful (al-Siddiqin).