الَّذِينَ يُقِيمُونَ الصَّلَاةَ وَيُؤْتُونَ الزَّكَاةَ وَهُم بِالْآخِرَةِ هُمْ يُوقِنُونَ
—those who maintain the prayer and pay the zakat, and who are certain of the Hereafter.
Agha Ali Puya Commentary
Commentary on Quran 27:3
[Pooya/Ali Commentary 27:3] (see commentary for verse 2)