Allah says,
قَدْ أَفْلَحَ مَن تَزَكَّى
(Indeed whosoever purifies himself shall achieve success.) meaning, he purifies himself from despised characteristics and he follows what Allah has revealed to the Messenger ﷺ.
وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى
(And remembers the Name of his Lord, and performs Salah.) meaning, he establishes the prayer in its appointed time, seeking the pleasure of Allah, obedience to His command, and implementation of His Law. We have already reported from the Commander of the believers, `Umar bin `Abdul-`Aziz, that he used to command the people to give the Sadaqat Al-Fitr, and he would recite this Ayah:
قَدْ أَفْلَحَ مَن تَزَكَّى - وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى
(Indeed whosoever purifies himself shall achieve success. And remembers the Name of his Lord, and performs Salah.) Abu Al-Ahwas said, "If someone comes to any of you begging, and he wants to pray, then he should give charity (Zakah) before he prays. For verily, Allah the Exalted says,
قَدْ أَفْلَحَ مَن تَزَكَّى - وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى
(Indeed whosoever purifies himself shall achieve success. And remembers the Name of his Lord, and performs Salah.)" Qatadah said concerning this Ayah,
قَدْ أَفْلَحَ مَن تَزَكَّى - وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى
(Indeed whosoever purifies himself shall achieve success. And remembers the Name of his Lord, and performs Salah (Fasalla).) "He purifies his wealth and pleases his Creator."
Then Allah says,
بَلْ تُؤْثِرُونَ الْحَيَوةَ الدُّنْيَا
(Rather you prefer the life of this world.) meaning, `you give it precedence over the matter of the Hereafter, and you prefer it because of what it contains of usefulness and benefit for you in livelihood, and your returns (i.e., income, profitable gain).'
وَالاٌّخِرَةُ خَيْرٌ وَأَبْقَى
(Although the Hereafter is better and more lasting.) meaning, the reward of the final abode is better than the worldly life, and it is more lasting. For indeed, this worldly life is lowly and temporal, whereas the Hereafter is noble and eternal. Thus, how can an intelligent person prefer that which is short-lived over that which is eternal. How can he give importance to that which will soon pass away from him, while ignoring the importance of the abode of eternity and infinity. Imam Ahmad recorded from Abu Musa Al-Ash`ari that the Messenger of Allah ﷺ said,
«مَنْ أَحَبَّ دُنْيَاهُ أَضَرَّ بِآخِرَتِهِ، وَمَنْ أَحَبَّ آخِرَتَهُ أَضَرَّ بِدُنْيَاهُ، فَآثِرُوا مَا يَبْقَى عَلَى مَا يَفْنَى»
(Whoever loves his worldly life, will suffer in his Hereafter, and whoever loves his worldly life, will suffer in his Hereafter, and whoever loves his Hereafter, will suffer in his worldly life. Therefore, chose that which is everlasting over that which is temporal.) Ahmad was alone in recording this Hadith.
Allah then says,
إِنَّ هَـذَا لَفِى الصُّحُفِ الاٍّولَى - صُحُفِ إِبْرَهِيمَ وَمُوسَى
(Verily, this is in the former Scriptures -- the Scriptures of Ibrahim and Musa.) This Ayah is similar to Allah's statement in Surat An-Najm,
أَمْ لَمْ يُنَبَّأْ بِمَا فِى صُحُفِ مُوسَى - وَإِبْرَهِيمَ الَّذِى وَفَّى - أَلاَّ تَزِرُ وَزِرَةٌ وِزْرَ أُخْرَى - وَأَن لَّيْسَ لِلإِنسَـنِ إِلاَّ مَا سَعَى - وَأَنَّ سَعْيَهُ سَوْفَ يُرَى - ثُمَّ يُجْزَاهُ الْجَزَآءَ الأَوْفَى - وَأَنَّ إِلَى رَبِّكَ الْمُنتَهَى
(Or is he not informed with what is in the Scriptures of Musa. And of Ibrahim who fulfilled (or conveyed) all that (Allah ordered him to do or convey): that no burdened person (with sins) shall bear the burden (sins) of another. And that man can have nothing but what he does. And that his deeds will be seen. Then he will be recompensed with a full and the best recompense. And that to your Lord is the End (Return of everything).) (53:36-42) And so forth, until the end of these Ayat. Abu `Aliyah said, "The story of this Surah is in the earlier Scriptures." Ibn Jarir preferred the view that the meaning of Allah's statement,
إِنَّ هَذَآ
(Verily, this) is referring to His previous statement,
قَدْ أَفْلَحَ مَن تَزَكَّى - وَذَكَرَ اسْمَ رَبِّهِ فَصَلَّى - بَلْ تُؤْثِرُونَ الْحَيَوةَ الدُّنْيَا - وَالاٌّخِرَةُ خَيْرٌ وَأَبْقَى
(Indeed whosoever purifies himself shall achieve success. And remembers the Name of his Lord, and offers Salah. Rather you prefer the life of this world. Although the Hereafter is better and more lasting.) Then Allah says,
إِنَّ هَذَآ
(Verily, this) meaning, the content of this discussion,
إِنَّ هَـذَا لَفِى الصُّحُفِ الاٍّولَى - صُحُفِ إِبْرَهِيمَ وَمُوسَى
(in the former Scriptures, the Scriptures of Ibrahim and Musa.) This view that he (At-Tabari) has chosen is good and strong. Similar to it has been reported from Qatadah and Ibn Zayd. And Allah knows best. This is the end of the Tafsir of Surat Al-A`la (Sabbih). All praise and blessings are due to Allah, and He is the Giver of success and protection from error.