Tafsir Ibn Kathir -> Surah Al-Anfal -> Deeds of Faithful Believers

Allah said next,

﴿الَّذِينَ يُقِيمُونَ الصَّلَوةَ وَمِمَّا رَزَقْنَـهُمْ يُنفِقُونَ ﴾

(Who perform the Salah and spend out of what We have provided them.)

Allah describes the actions of the believers after He mentioned their faith. The acts mentioned here include all types of righteous acts, such as establishing prayer, which is Allah's right. Qatadah said, "Establishing the prayer requires preserving its times, making ablution for it, bowing down and prostrating.'' Muqatil bin Hayyan said, "Establishing the prayer means to preserve its times, perform perfect purity for it, perform perfect bowings and prostrations, recite the Qur'an during it, sitting for Tashahhud and reciting the Salah (invoking Allah's blessings) for the benefit of the Prophet.''

Spending from what Allah has granted includes giving the Zakah and the rest of the what is due from the servant, either what is obligatory or recommended. All of the servants are Allah's dependents, and the most beloved among them to Him are the most beneficial to His creation.