Tafsir of Al-Mu'minoon 23:8

"And those who are to their trusts..."

It is also read as li-amānatihim (singular). That which is entrusted and covenanted is called an amānah (trust). From this is the saying of the Exalted: "Indeed, Allah commands you to render trusts to whom they are due" (An-Nisa: 58), and His saying: "And betray your trusts" (Al-Anfal: 27).

In reality, it is the physical objects (the ‘uyūn) that are rendered, not the abstract concepts (al-ma‘ānī). Furthermore, it is the object entrusted that is betrayed, not the "trust" itself in its abstract sense.

The rā‘ī (guardian/shepherd) is the one who oversees a thing with protection and improvement, like the shepherd of sheep or the guardian of the subjects. It is said: "Who is the rā‘ī of this thing?" meaning its overseer and owner.

The verse allows for:

1. Generality: Covering everything they have been entrusted with and covenanted regarding, both from Allah the Exalted and from the creation.
2. Specificity: Regarding the trusts and covenants of people that they have been burdened with.