Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And remembereth the name) the command (of his Lord) regarding the five daily prayers and other things, (so prayeth) the five daily prayers in congregation; this verse can also be understood to mean: he is successful and saved he who gives the charity of Fitr before going out to pray and mentions the name of his Lord saying "there is no deity save Allah" and upon going to prayer and returning from it says "Allah is the Most Great" and then prays the 'Id prayer with the Imam.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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