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رِجَالٌ لاَّ تُلْهِيهِمْ تِجَارَةٌ وَلاَ بَيْعٌ عَن ذِكْرِ ٱللَّهِ وَإِقَامِ ٱلصَّلاَةِ وَإِيتَآءِ ٱلزَّكَـاةِ يَخَافُونَ يَوْماً تَتَقَلَّبُ فِيهِ ٱلْقُلُوبُ وَٱلأَبْصَارُ
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-An-Nûr ( النور )

Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

(Men whom neither merchandise) which may bring them profit (nor) hand to hand (sale beguileth) preoccupies (from remembrance of Allah) from the obedience of Allah; it is also said that this means: from performing the five daily prayers (and constancy in prayer) the performance of the five daily prayers with their required ritual ablution, bowings, prostrations and that which is enjoined in their prescribed times (and paying) from their wealth (to the poor their due; who fear a day) who fear the chastisement of the Day of Judgement (when hearts and eyeballs will be overturned) changing from state to state, such that sometimes they are aware and sometimes they are not;


Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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