وَسَيُجَنَّبُهَا الْأَتْقَى الَّذِي يُؤْتِي مَالَهُ يَتَزَكَّىٰ (And saved from it will be the most God-fearing one who gives his wealth [ in charity ] to become purified,....92:17-18). This verse describes the reward of the most God-fearing person, as opposed to the punishment of the most wretched in the preceding verse. The word atqa is the superlative form and signifies a man of taqwa, that is, the most God-fearing person, who spends his wealth in obedience of his Lord in order to purify himself from sins, will be kept far away from the fire of Hell.
The wordings of the verse give good news, in general, to anyone who spends in Allah's cause in a state of faith, but the occasion of revelation indicates that atqa refers to Sayyidna Abu Bakr As-Siddiq ؓ in particular. Ibn Abi Hatim reports from Sayyidna 'Urwah ؓ that seven Muslims had been enslaved by the Makkan disbelievers. When they became Muslims, they were persecuted in a variety of ways. Sayyidna Abu Bakr ؓ spent a great amount of his money, and purchased them and set them free. Verses [ 17-21] were revealed on this occasion. [ Mazhari ]