Tafsir of Al-Lail 92:6

That is, he affirmed the Kalima al-Husna (the Best Word), which is—as Abu Abd al-Rahman al-Sulami and others have said, and as it has been narrated from Ibn Abbas—"There is no god but Allah (la ilaha illa Allah)." Or, it is that which indicates the truth, as some have said; the word of monotheism enters into this primarily. Or, it refers to the Milla al-Husna (the Best Path), which is the religion of Islam.

Ikrimah and a group—and it has also been narrated from Ibn Abbas—said that it is the reward of compensation (al-mathuba) in this world along with multiplication. Mujahid said it is Paradise. Others said it is reward in an absolute sense.

What is preferred in my view is that "giving" (al-i'ta') is an indication of worship, and "fearing" (al-ittiq'a) is an indication of what encompasses all other acts of worship, including performing good deeds and abandoning evil ones entirely. "Affirming the Husna" is an indication of faith in monotheism or what encompasses it and other matters in which belief is mandatory; this is a comprehensive detail of all endeavors.

The giving is mentioned first because it is the cause of the revelation (sabab al-nuzul) outwardly. Al-Hakim recorded—and authenticated—on the authority of Amir ibn Abdullah ibn al-Zubayr from his father, who said: Abu Quhafa said to Abu Bakr, may Allah be pleased with him, "I see you freeing weak slaves. If you were to do what you do, you should free strong men who would protect you and stand for you." Abu Bakr replied, "O father, I only desire what I desire [i.e., Allah’s reward]." Thus, it was revealed: "As for him who gives and fears..." up to "And has in his mind no favor from anyone for which he expects a reward." Ibn Abi Hatim, Abu al-Shaykh, and Ibn 'Asakir recorded from Ibn Mas'ud that Abu Bakr bought Bilal from Umayyah ibn Khalaf for a garment and ten uqiyas and set him free; then Allah, the Exalted, revealed: "By the night when it covers..." up to His saying: "Indeed, your efforts are diverse." The same applies to the view that it was revealed regarding Abu al-Dahdah.

Since faith is a matter of great importance in itself, it was mentioned after "fearing" so that its mention afterward might be of the category of mentioning the specific after the general, alongside the consideration of the verse-ending (fasilah).

It has been said that the meaning is: he gave obedience and feared disobedience, and affirmed the word that indicates the truth, such as the word of monotheism. The response to this is that the known meaning of "giving" is its association with wealth, especially since it occurred in opposition to the mention of stinginess and wealth. The matter of delaying the mention of faith after that remains as it is. It has also been said that it was delayed because among the components of "giving obedience" is listening in order to learn the word of monotheism—without which faith is not complete—and among the components of "fearing" is fearing polytheism, and both are prior to that. This [last view] is of no weight.