Allah first commanded the believers to face Bayt Al-Maqdis, and then to face the Ka`bah during the prayer. This change was difficult for some of the People of the Book, and even for some Muslims. Then Allah sent revelation which clarified the wisdom behind this command, that is, obedience to Allah, adhering to His commands, facing wherever He commands facing, and implementing whatever He legislates, that is the objective. This is Birr, Taqwa and complete faith. Facing the east or the west does not necessitate righteousness or obedience, unless it is legislated by Allah.
It is not Birr that you turn your faces towards east and (or) west (in prayers); but Birr is the one who believes in Allah and the Last Day,
Abu Al-`Aliyah said, "The Jews used to face the west for their Qiblah, while the Christians used to face the east for their Qiblah
Allah says
(It is not Birr that you turn your faces towards east and (or) west (in prayers))
"this is faith, and its essence requires implementation." Similar was reported from Al-Hasan and Ar-Rabi` bin Anas.
Ath-Thawri recited this
but Birr is the one who believes in Allah,
and he said that what follows are types of Bir
--> He has said the truth. Those who acquire the qualities mentioned in the Ayah will have indeed embraced all aspects of Islam and implemented all types of righteouness;
--> believing in Allah, that He is the only God worthy of worship
--> and believing in the angels, the emissaries between Allah and His Messengers.
--> the 'Books' are Divinely revealed Books from Allah to Prophets, which were finalized by the most honorable Book (The Qur'an)
--> The Qur'an supercedes all previous Books
--> The Qur'an mentions all types of righteousness
--> The Qur'an mentions the way to happiness in this life and the Hereafter
--> The Qur'an abrogates all previous Books and testfies to all of Allah's Prophets, from the first Prophet to the Final Prophet, Muhammad ﷺ, may Allah's peace and blessings be upon them all.
وَءَاتَى الْمَالَ عَلَى حُبِّهِ
...and gives his wealth, in spite of love for it
refers to those who give money away while desiring it and loving it
Recorded in the Sahihayn, it mentions that Abu Hurayrah narrated that the Prophet said:
The best charity is when you give it away while still healthy and thrifty, hoping to get rich and fearing poverty
Allah says
And they give food, inspite of their love for it, to the Miskin (the poor), the orphan, and the captive (saying): "We feed you seeking Allah's Face only. We wish for no reward, nor thanks from you."
and also
(By no means shall you attain Birr unless you spend of that which you love.)
(...and give them preference over themselves even though they were in need of that)
(the kinsfolk) refers to man's relatives, who have more rights than anyone else to one's charity
(Sadaqah (i. e., charity) given to the poor is a charity, while the Sadaqah given to the relatives is both Sadaqah and Silah (nurturing relations), for they are the most deserving of you and your kindness and charity).
to the orphans
The orphans are children who have none to look after them, having lost their fathers while they are still young, weak and unable to find their own sustenance since they have not reached the age of work and adolescence.
`Abdur-Razzaq reported that `Ali said that the Prophet said:
and to Al-Masakin
The Miskin is the person who does not have enough food, clothing, or he has no dwelling. So the Miskin should be granted the provisions to sustain him enough so that he can acquire his needs
In the Sahihayn it is recorded that Abu Hurayrah said that Allah's Messenger ﷺ said:
(The Miskin is not the person who roams around, and whose need is met by one or two dates or one or two bites. Rather, the Miskin is he who does not have what is sufficient, and to whom the people do not pay attention and, thus, do not give him from the charity.)
and to the wayfarer
is the needy traveler who runs out of money and should, thus, be granted whatever amount that helps him to go back to his land. Such is the case with whoever intends to go on a permissible journey, he is given what he needs for his journey and back. The guests are included in this category. `Ali bin Abu Talhah reported that Ibn `Abbas said, "Ibn As-Sabil (wayfarer) is the guest who is hosted by Muslims." Furthermore, Mujahid, Sa`id bin Jubayr, Abu Ja`far Al-Baqir, Al-Hasan, Qatadah, Ad-Dahhak, Az-Zuhri, Ar-Rabi` bin Anas and Muqatil bin Hayyan said similarly.
and to those who ask
refers to those who beg people and are thus given a part of the Zakah and general charity.
and to set servants free
These are the servants who seek to free themselves, but cannot find enough money to buy their freedom
performs As-Salah
those who pray on time and give the prayer its due right; the bowing, prostration, and the necessary attention and humbleness required by Allah
and gives the Zakah
as Sa`id bin Jubayr and Muqatil bin Hayyan have stated, means the required charity (Zakah) due on one's money
as Allah has said here
Those who fulfill the covenant of Allah and break not the Mithaq (bond, treaty, covenant
. ..and who are patient in extreme poverty and ailment (disease)
during the time of ailment
...and at the time of fighting (during the battles)
on the battlefield while facing the enemy, as Ibn Mas`ud, Ibn `Abbas, Abu Al-`Aliyah, Murrah Al-Hamdani, Mujahid, Sa`id bin Jubayr, Al-Hasan, Qatadah, Ar-Rabi` bin Anas, As-Suddi, Muqatil bin Hayyan, Abu Malik, Ad-Dahhak and others have stated.
And calling them the patient here, is a form of praise, because of the importance of patience in these circumstances, and the suffering and difficulties that accompany them. And Allah knows best, it is He Whom help is sought from, and upon Him we rely.
for these types of people, Allah says
Such are the people of the truth
whoever acquires these qualities, these are truthful in their faith. This is because they have achieved faith in the heart and realized it in deed and upon the tongue. So they are the truthful,
and they are Al-Muttaqun (the pious)
because they avoided the prohibitions and performed the acts of obedience.
The opposite of the values and characterics described above are examples of hypocrites
The signs of a hypocrite are three: if he speaks, he lies; if he promises, he breaks his promise; and if he is entrusted, he breaches the trust
in anotherversion of this hadith
If he speaks, he lies; if he vows, he breaks his vow; and if he disputes, he is lewd.