They establish the Prayer in conformity with its conditions, and out of whatever We have provided for them (of wealth, knowledge, power, etc.,) they spend (to provide sustenance for the needy, and in God’s cause, purely for the good pleasure of God and without placing others under obligation.
They are the ones who establish salat (through introspectively turning toward Allah, they realize all things are subject to His command and experientially acknowledge there is nothing in existence other than the Names of Allah, thereby manifesting the reality “Allah is pre and post eternal – the Baqi”) and they spend from what We have provided them (material provision or spiritual provision yielded as a result of experiencing the essence of salat).
Sayyed Abbas Sadr-Ameli
Those who keep up prayer, and spend (benevolently) out of what We have provided them
Al-muntakhab fi tafsir al-Qur'an al-Karim
It is they who faithfully observe their act of worship and spend in divine service of what Allah has apportioned to them of His bounty