ٱلَّذِينَ يُقِيمُونَ ٱلصَّلَوٰةَ وَيُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْءَاخِرَةِ هُمْ يُوقِنُونَ
Allazeena yuqeemoonas Salaata wa yu'toonaz Zakaata wa hum bil Aakhirati hum yooqinoon
Who establish prayer and give zakah, and of the Hereafter they are certain [in faith].

Themes in this ayah

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Tafsir

72%47%44%Al-JalalaynIbn AbbasIbn Kathir
Scholars offer complementary perspectives

those who observe prayer performing it in the way that it should be performed and give alms and who are certain of the Hereafter knowing it to be true through the many proofs thereof hum ‘they’ is repeated because a separation has taken place between it the first hum and the predicate yūqinūna.

Related Hadiths

Sahih Muslim #19It is narrated on the authority of ('Abdullah) son of Umar (may Allah be pleased with them) that the Prophet (may peace of Allah be upon him) said:Sahih
(The superstructure of) al-Islam is raised on five (pillars), i. e. the oneness of Allah, the establishment of prayer, payment of Zakat, the, fast of Ramadan, Pilgrimage (to Mecca). A person said (to 'Abdullah b. Umar the narrator): Which of the two precedes the other-Pilgrimage or the fasts of Rarnadan? Upon this he (the narrator) replied: No (it is not the Pilgrimage first) but the fasts of Ramadan precede the Pilgrimage.
Sahih Muslim #20It is narrated on the authority of ('Abdullah) son of 'Umar, that the Prophet (may peace of Allah be upon him) said:Sahih
(The superstructure of) al-Islam is raised on five (pillars), i. e. Allah (alone) should be worshipped, and (all other gods) beside Him should be (categorically) denied. Establishment of prayer, the payment of Zakat, Pilgrimage to the House, and the fast of Ramadan (are the other obligatory acts besides the belief in the oneness of Allah and denial of all other gods).
Sahih Muslim #22It is reported on the authority of Ta'us that a man said to 'Abdullah son of 'Umar (may Allah be pleased with him). Why don't you carry out a military expedition? Upon which he replied:Sahih
I heard the messenger of Allah (ﷺ) say: Verily, al-Islam is founded on five (pillars): testifying the fact that there is no god but Allah, establishment of prayer, payment of Zakat, fast of Ramadan and Pilgrimage to the House.
Sahih Muslim #21It is narrated on the authority of 'Abdullah son of 'Umar that the Messenger of Allah (ﷺ) said:Sahih
(The superstructure of) al-Islam is raised on five (pillars), testifying (the fact) that there is no god but Allah, that Muhammad is His bondsman and messenger, and the establishment of prayer, payment of Zakat, Pilgrimage to the House (Ka'ba) and the fast of Ramadan.
Sahih Muslim #858Sahih
This hadith is transmitted by Muhammad b. Rafi', Abu'I-Razzaq. Ma'mar, Hammam on the authority of Abu Huraira with the addition of (the word)" prayer".

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About Quran 27:3