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Ayah

Word by Word
رِجَالٞ
Men
لَّا
not
تُلۡهِيهِمۡ
distracts them
تِجَٰرَةٞ
trade
وَلَا
and not
بَيۡعٌ
sale
عَن
from
ذِكۡرِ
(the) remembrance of Allah
ٱللَّهِ
(the) remembrance of Allah
وَإِقَامِ
and (from) establishing
ٱلصَّلَوٰةِ
the prayer
وَإِيتَآءِ
and giving
ٱلزَّكَوٰةِ
zakah
يَخَافُونَ
They fear
يَوۡمٗا
a Day
تَتَقَلَّبُ
will turn about
فِيهِ
therein
ٱلۡقُلُوبُ
the hearts
وَٱلۡأَبۡصَٰرُ
and the eyes
رِجَالٞ
Men
لَّا
not
تُلۡهِيهِمۡ
distracts them
تِجَٰرَةٞ
trade
وَلَا
and not
بَيۡعٌ
sale
عَن
from
ذِكۡرِ
(the) remembrance of Allah
ٱللَّهِ
(the) remembrance of Allah
وَإِقَامِ
and (from) establishing
ٱلصَّلَوٰةِ
the prayer
وَإِيتَآءِ
and giving
ٱلزَّكَوٰةِ
zakah
يَخَافُونَ
They fear
يَوۡمٗا
a Day
تَتَقَلَّبُ
will turn about
فِيهِ
therein
ٱلۡقُلُوبُ
the hearts
وَٱلۡأَبۡصَٰرُ
and the eyes

Translation

By men whom neither traffic nor merchandise can divert from the Remembrance of Allah, nor from regular Prayer, nor from the practice of regular Charity: Their (only) fear is for the Day when hearts and eyes will be transformed (in a world wholly new),-
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Tafsir

men (rijaalun, the subject of the verb yusabbihu, 'make glorifications'; if [the passive is] read, yusabbahu, 'glorifications are made', it [rijaalun, 'men'] substitutes for the [impersonal] subject of lahu, 'to Him', so that rijaalun, 'men', is the subject of an implied verb in response to an implied question as if one had asked: who makes glorifications to Him?) whom neither trading, purchase, nor sale distracts from the remembrance of God and the observance of prayer (the [final] haa' of iqaamat, 'the observance', has been omitted to facilitate [the reading]) and payment of the alms. They fear a day when hearts and eyes will be tossed about, in fear, the hearts [tossed about] between [the hope of] deliverance and [the fear of] destruction, and the eyes to the right and to the left [out of anxiety] - this is the Day of Resurrection;
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