al baqarah ayat 3

Sheikh Wahbah Az-Zuhayli in Tafsirul Munir said, Allah mentions four characteristics of 

pious people who accept the guidance of the Qur'an. They are people who believe and believe

in the unseen things that are reported in the Qur'an, namely resurrection, reckoning, shirath,

heaven, hell, and other unseen things. They do not stop at purely empirical material

and physical objects that are accessible to mere short minds.

They reach out to the metaphysical realm behind matter, namely spirits, jinn, angels, 

and ultimately the existence and oneness of Allah. They, said Sheikh Wahbah, 

then performed the prayer perfectly, namely fulfilling the requirements, harmony, etiquette,

and solemnity. Prayer without being solemn, contemplating the readings in prayer,

understanding the meaning of the Qur'an, and fearing Allah are mere bodies without life.

(Az-Zuhayli) After that, they spend their wealth in the way of goodness through zakat, alms, 

or other living obligations so that the generosity of all people is concrete and

their wealth is free from all doubts. Thus, the buildings desired by the Shari'a become

perfect, namely individual buildings through prayer as the pillar of religion,

and community buildings through zakat and its derivatives which become the principle

of progress, life growth, and community happiness.

(Az-Zuhayli) Surah Al-Baqarah verse 3 is general for all unseen things reported

by the Prophet; general in nature for all prayers, both obligatory and sunnah;

and is common in all forms of infaq, both obligatory and sunnah. (Az-Zuhayli)