100 — Muqātil ibn Ḥayyān said about the phrase “wa yuzakkīkum” (al-Baqarah 2:151): “He purifies you of sins” (1); this is how he explained the verse in al-Baqarah.
101 — With regard to the verse in al-Ṣaff he said: “He purifies them of sins and of unbelief” (2).
102 — Ibn Jurayj said: “He cleanses them of shirk and delivers them from it” (3).
103 — Al-Suddī said: “He takes the zakāh due on their wealth” (4).
104 — Accordingly, they interpreted the verse in a way that encompasses the purification of deeds—as well as of wealth—through sincerity and obedience. Yet the chief object of the verse is their purification from sins and unbelief, for the polytheists are impure, and charity completes one’s purification and zakāh, as the Exalted says: “Take from their wealth a charity by which you will purify them and cause them to grow thereby” (al-Tawbah 9:103).

Interpretation of His words: “those who do not give the zakāh”
105 — In the same vein, Ibn Abī Ṭalḥah reported from Ibn ʿAbbās concerning His words: “And woe to the polytheists—those who do not give the zakāh” (Fussilat 41:6-7): “They are those who do not bear witness that there is no deity but Allah” (5).