Tafsir of Al-Anfal 8:3

(Those who establish prayer and spend from what We have provided them).

This is in the nominative case (marfu') as an adjective for the first relative pronoun [alladhina], or as an appositive (badal) to it, or as an explanatory clause (bayan) for it. Alternatively, it is in the accusative case (mansub) by way of severance (al-qat') to indicate praise. He, glory be to Him, praised them first with the noble deeds of the heart—consisting of fear, sincerity, and reliance—and here He praises them with the beautiful deeds of the body—consisting of prayer and charity.