Tafsir of Al-Lail 92:5

His saying, the Exalted—"As for he who gives..."—is a detailed exposition clarifying their [the people's] divergence and difference in that [matter].

It has been suggested that what is intended by their difference is that some are seekers of the manifesting day, some are seekers of the enveloping night, some seek aid through the male, and some seek aid through the female; thus, the answer would be highly appropriate to the oath. However, its remoteness and weakness are not hidden.

The apparent meaning is that "giving" refers to the expenditure of wealth. Hence, Ibn Zayd said the intention is the spending of one's wealth in the cause of Allah, the Exalted. Qatadah said the meaning is that he gave the due right of Allah, the Exalted—and its outward sense refers to financial obligations—and "feared" (attaqa), meaning he feared Allah, the Almighty and Majestic, as Ibn Abbas said. In the same vein is the statement of Qatadah: "and feared what He has forbidden," and in another narration, "the sanctities of Allah, the Exalted." Mujahid said: "and feared covetousness," and this is as you see [i.e., questionable].