(29–30) “Indeed, those who recite the Book of Allah, establish prayer, and spend from what We have provided them, secretly and openly, hope for a trade that will never perish, so that He may grant them their rewards in full and increase them from His bounty. Indeed, He is All-Forgiving, Most Appreciative.”

“Indeed, those who recite the Book of Allah”—meaning that they follow its commands and obey them, refrain from what it prohibits, affirm its reports as true and believe in them, and do not give precedence over it to any statements that contradict it. They also recite its words by reading them and examine its meanings by tracing them and drawing them out.

After speaking generally of following the Book, He singles out prayer, which is the pillar of the religion, the light of the Muslims, the measure of faith, and the mark of genuine submission to Islam. He also singles out spending on relatives, the poor, orphans, and others through zakat, expiations, vowed offerings, and voluntary charity. “Secretly and openly”—at all times.

“They hope” [thereby] “for a trade that will never perish”—that is, one that will never stagnate or fail. Rather, it is the noblest, highest, and finest of all trades: attaining their Lord’s pleasure, winning His abundant reward, and being saved from His wrath and punishment. This indicates that they act with sincerity in their deeds (1) and seek through them none of the evil aims or corrupt intentions.

He then states that they attained what they hoped for: “So that He may grant them their rewards in full”—meaning the rewards for their deeds, according to whether they are few or many and good or otherwise—“and increase them from His bounty,” beyond the rewards due to them. “Indeed, He is All-Forgiving, Most Appreciative”: He forgave their misdeeds and accepted from them even the few good deeds they performed.