فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ
Fa ammaa man a'taa wattaqaa
As for he who gives and fears Allah

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Tafsir

64%44%47%Al-JalalaynIbn AbbasIbn Kathir
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As for him who gives what is due to God and is fearful of God

Related Hadiths

Sahih Muslim #2247Abu Musa reported Allah's Apostle (ﷺ) as saying:Sahih
The honest Muslim trustee who spends (sometimes he said" who gives" ) what he is commanded to do and he gives that in full with his heart overflowing with cheerfulness and he gives it to one to whom he is ordered, he is one of the givers of charity.
Jami` at-Tirmidhi #2591Sahl bin Mu'adh Al-Juhni narrated from his father that the Prophet (s.a.w) said:Hasan
"Whoever gives for the sake of Allah, withholds for the sake of Allah, loves for the sake of Allah, hates for the sake of Allah, and marries for the sake of Allah, he has indeed perfected his faith."
Sunan Abu Dawud #1685Sahih
Abu Musa reported The Messenger of Allah (ﷺ) as saying The faithful trustee who gives what he is commanded completely and in full with a good will, and delivers it to the one whom he was told to give it, is one of the two who gives sadaqah.
Sahih al-Bukhari #2176Narrated Abu Musa Al-Ash`ari:Sahih
The Prophet (ﷺ) said, "The honest treasurer who gives willingly what he is ordered to give, is one of the two charitable persons, (the second being the owner).
Sahih Muslim #2273Mu'awiya said:Sahih
Be cautious about ahadith except those which were current during the reign of Umar, for he exhorted people to fear Allah, the Exalted and mMajestic. I heard the Messenger of Allah (ﷺ) as saying: He upon whom Allah intends to bestow goodness, He confers upon him an insight in religion; and I heard the Messenger of Allah (ﷺ) as saying: I am the treasurer. To one whom I give out of (my own) sweet will, he would be blessed in that, but he whom I give (yielding to) his constant begging and for his covetousness is like one who would eat, but would not be satisfied.

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About Quran 92:5