In the name of Allah, the Beneficent, the Merciful

The Doomed are preoccupied with Idle Talk and They turn away from the Ayat of Allah

When Allah mentions the blessed -- who are those who are guided by the Book of Allah and benefit from hearing it, as He says:

Commentary

The words: يُؤْتُونَ الزَّكَاةَ (pay Zakah) in Verse 4 carry the injunction of Zakah, although the verse is Makki. This tells us that the original injunction of Zakah had already been revealed before Hijrah, right there in Makkah al-Mu` azzamah. As for the popular assumption that the injunction of Zakah was enforced in the second year of Hijrah, it refers to the arrangement of fixing its nisab (threshold), providing details of obligatory amount to be paid, collecting and disbursing it on authorized heads by the Islamic government. This was done in the second year of Hijrah.