Tafsir of Al-Ma'idah 5:55

Following the prohibition against taking as allies those who must be opposed, He mentions those who must be taken as allies.

The meaning of "Innama" (none but): It signifies the exclusivity of their right to alliance.

If you ask: A group is mentioned, so why is it not said, "Your allies are (plural) Allah, His Messenger, and those who believe"? I reply: The foundation of the statement is "Your ally is Allah." Thus, alliance is established for Allah primarily. Then, the Messenger of Allah (ﷺ) and the believers are joined in the same sequence as followers. If it were said, "Your allies are Allah, His Messenger, and those who believe," there would be no distinction between the primary and the secondary. In the reading of Abdullah (ibn Mas'ud), it is "Innama mawlakum" (Your master is none but...).

"Those who establish [prayer]..." If you ask: What is its grammatical position? I reply: It is in the nominative case (raf') as a substitute (badal) for "those who have believed," or it is implied as "they are those who establish." It may also be in the accusative case (nasb) as a form of praise. This serves to distinguish the sincere believers from those who believe only hypocritically, or those whose hearts do not match their tongues, or those who are negligent in their deeds.

"...and give zakah while they are bowing." The "waw" here denotes a state (hal), meaning they perform this while in a state of ruku', which is humility, submissiveness, and modesty before Allah when they pray and give zakah.

It is said that this describes the state of those who give zakah, meaning they give it while bowing in prayer. It is reported that this was revealed regarding Ali (may Allah honor his face) when a beggar asked him while he was bowing in his prayer, so he threw his ring to him.

[Note:] This report is baseless. It is as if the ring was loose on his little finger, so he removed it without much effort that would invalidate his prayer.

If you ask: How is it valid for this to be about Ali (may Allah be pleased with him) when the wording is in the plural? I reply: It is brought in the plural form—even if the cause for it was a single man—to encourage people to perform similar deeds so they may attain a similar reward. It also serves to alert us that the nature of the believers should reach this level of eagerness for righteousness, benevolence, and caring for the poor, such that if a matter arises that cannot be delayed while they are in prayer, they do not postpone it until they have finished.