إِنَّ الَّذِينَ يَتْلُونَ كِتَابَ اللَّهِ وَأَقَامُوا الصَّلَاةَ وَأَنْفَقُوا مِمَّا رَزَقْنَاهُمْ سِرًّا وَعَلَانِيَةً يَرْجُونَ تِجَارَةً لَنْ تَبُورَ
Indeed, those who recite the Book of Allah and establish prayer and spend [in His cause] out of what We have provided them, secretly and publicly, [can] expect a profit that will never perish -
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إِنَّ الَّذِينَ يَتْلُونَ كِتَـبَ اللَّهِ وَأَقَامُواْ الصَّلَوةَ وَأَنفَقُواْ مِمَّا رَزَقْنَـهُمْ سِرّاً وَعَلاَنِيَةً يَرْجُونَ تِجَـرَةً لَّن تَبُورَ - لِيُوَفِّيَهُمْ أُجُورَهُمْ وَيَزِيدَهُم مِّن فَضْلِهِ إِنَّهُ غَفُورٌ شَكُورٌ
(29. Verily, those who recite the Book of Allah, and perform the Salah, and spend out of what We have provided for them, secretly and openly, they hope for a (sure) trade-gain that will never perish.)
(30. That He may pay them their wages in full, and give them (even) more, out of His grace. Verily, He is Oft-Forgiving, Most Ready to appreciate.)
Here Allah tells us that His believing servants, who recite and believe in His Book, and do the deeds prescribed in it such as establishing regular prayer at the prescribed times, night and day, spending (in charity) out of that which Allah has provided for them secretly and openly,
يَرْجُونَ تِجَـرَةً لَّن تَبُورَ
(they hope for a (sure) trade-gain that will never perish.) means, they hope for a reward from Allah which will inevitably be theirs. Allah says:
لِيُوَفِّيَهُمْ أُجُورَهُمْ وَيَزِيدَهُم مِّن فَضْلِهِ
(That He may pay them their wages in full, and give them (even) more, out of His grace.) meaning, that He may give them a reward for what they have done, and multiply it by adding more, such as has never occurred to them.
إِنَّهُ غَفُورٌ
(Verily, He is Oft-Forgiving,) means, He forgives their sins,
(Most Ready to appreciate.) means, He appreciates even a little of their good deeds.
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Yakni yang mengikuti perintah-perintahnya dan menjauhi larangan-larangannya, membenarkan beritanya dan meyakininya, tidak mengedapan ucapan apa pun di atasnya, dan membaca pula lafaz-lafaznya serta mempelajarinya, mempelajari maknanya dan menggali isinya. Inilah arti tilawah, yakni mengikuti dan membaca. Kemudian Allah Subhaanahu wa Ta'aala menyebutkan tentang shalat secara khusus setelah umum, di mana shalat adalah tiang agama, cahaya kaum muslimin, timbangan keimanan dan tanda benarnya keislamannya. Demikian pula disebutkan infak, baik kepada kerabat, orang-orang miskin, anak yatim dan lainnya, dan termasuk pula zakat, kaffarat, nadzar dan sedekah.
Yakni dalam setiap waktu.
Karena perdagangan itu adalah perdagangan yang paling tinggi dan paling utama keuntungannya, yaitu memperoleh keridhaan Allah, memperoleh pahala-Nya yang banyak (surga) dan selamat dari kemurkaan dan siksa-Nya (neraka). Yang demikian karena mereka ikhlas dalam melakukan amal itu, tidak ada maksud atau niat yang buruk sama sekali.