Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Establish worship) fulfil the prayer (at the two ends of the day) the morning prayer and the Zuhr; it is also said that the reference here is to the morning prayer and the prayers of Zuhr and 'Asr (and in some watches of the night) at the advent of the night, i.e. the prayers of Maghrib and 'Isha'. (Lo! good deeds) the five daily prayers (annul ill deeds) sins other than the enormities; it is also said that the good deeds refer to the formulas: “Glory be to Allah”, “Praise be to Allah”, “there is no god save Allah” and “Allah is the greatest”. (This is a reminder for the mindful) this is an act of repentance for those who repent; it is also said that this means: these expiate the sins of the repentant. This verse was revealed about a man called Abu'l-Yusr Ibn 'Umar.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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