وَٱلَّذِينَ هُمْ لِلزَّكَوٰةِ فَٰعِلُونَ
Wallazeena hum liz Zakaati faa'iloon
And they who are observant of zakah

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Tafsir

77%43%43%Al-JalalaynIbn AbbasIbn Kathir
Scholars offer complementary perspectives

and who fulfil payment of alms

Related Hadiths

Sahih Muslim #2378Jarir b. 'Abdullah said:Sahih
'When the collector of sadaqat (Zakat) comes to you, (you should see) that he goes away pleased with you.
Sunan Ibn Majah #1521Khalid bin Aslam, the freed slave of Umar bin Khattab, said:Da'if
“I went out with Abdullah bin Umar, and a Bedouin met him and recited to him the words of Allah: 'And those who hoard up gold and silver (the money, the Zakah of which has not been paid) and spend them not in the way of Allah.' Ibn Umar Said to him: 'The one who hoards it and does not pay Zakat due on it, woe to him. But this was before the (ruling on) Zakat was revealed. When it was revealed, Allah made it a purification of wealth.' Then he turned away and said: 'I do not mind if I have the (the equivalent of) Uhud in gold, provided that I know how much it is and I pay Zakat on it, and I use it in obedience of Allah, the Mighty and Sublime'”
Sahih al-Bukhari #1357Narrated Khalid bin Aslam:Sahih
We went out with 'Abdullah bin 'Umar and a bedouin said (to 'Abdullah), "Tell me about Allah's saying: "And those who hoard up gold and silver (Al-Kanz - money, gold, silver etc., the Zakat of which has not been paid) and spend it not in the Way of Allah (V.9:34)." Ibn 'Umar said, "Whoever hoarded them and did not pay the Zakat thereof, then woe to him. But these holy Verses were revealed before the Verses of Zakat. So when the Verses of Zakat were revealed, Allah made Zakat a purifier of the property."
Sahih Muslim #1589Nu'man b. Salim reported with the same chain of transmitters:Sahih
He who observed twelve voluntary rak'ahs, a house will be built for him in Paradise.
Sunan an-Nasa'i #2513When he was the governor of Al-Basrah, at the end of the month, Ibn 'Abbas said:
"Give Zakah of your fast." The people looked at one another, so he said: "Whoever is here from the people of Al-Madinah, get up and teach your brothers, for they do lnot know that this Zakah was enjoined by the Messenger of Allah upon every male and female, free and slave, a Sa' of barley or dates, or half a Sa' of wheat. "So they got up. (Da'if) Hisham contradicted him, he said: "From Muhammad bin Sirin."

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About Quran 23:4