الَّذِينَ يُنْفِقُونَ فِي السَّرَّاءِ وَالضَّرَّاءِ وَالْكَاظِمِينَ الْغَيْظَ وَالْعَافِينَ عَنِ النَّاسِ وَاللَّهُ يُحِبُّ الْمُحْسِنِينَ ﴿۱۳۴﴾ وَالَّذِينَ إِذَا فَعَلُوا فَاحِشَةً أَوْ ظَلَمُوا أَنْفُسَهُمْ ذَكَرُوا اللَّهَ فَاسْتَغْفَرُوا لِذُنُوبِهِمْ وَمَنْ يَغْفِرُ الذُّنُوبَ إِلَّا اللَّهُ وَلَمْ يُصِرُّوا عَلَى مَا فَعَلُوا وَهُمْ يَعْلَمُونَ ﴿۱۳۵﴾ أُولَئِكَ جَزَاؤُهُمْ مَغْفِرَةٌ مِنْ رَبِّهِمْ وَجَنَّاتٌ تَجْرِي مِنْ تَحْتِهَا الْأَنْهَارُ خَالِدِينَ فِيهَا وَنِعْمَ أَجْرُ الْعَامِلِينَ ﴿۱۳۶﴾

﴾134﴿ Allazeena yunfiqoona fissarraaa'i waddarraaa'i wal kaazimeenal ghaiza wal aafeena 'anin-naas; wallaahu yuhibbul muhsineen
﴾135﴿ Wallazeena izaa fa'aloo faahishatan aw zalamooo anfusahum zakarul laaha fastaghfaroo lizunoobihim; wa mai yaghfiruz zunooba illal laahu wa lam yusirroo 'alaa maa fa'aloo wa hum ya'lamoon
﴾136﴿ Ulaaa'ika jazaaa'uhum maghfiratum mir Rabbihim wa Jannaatun tajree min tahtihal anhaaru khaalideena feeha; wa ni'ma ajrul 'aamileen

﴾134﴿ Those who spend (according to the command of Allah) in times of ease and hardship, and who restrain their anger and pardon the faults of people – and Allah loves those who do good.
﴾135﴿ And they are those who, when they commit an open sin or wrong themselves, remember Allah, then seek forgiveness for their sins—and who forgives all sins except Allah?—and they do not persist in the sin they committed while they know.
﴾136﴿ Their reward is forgiveness from their Lord and gardens beneath which rivers flow, wherein they will abide forever—and how excellent is the reward of those who act!

[134] This is the first type of the God-fearing, and they are the highest level. It is indicated that through attaining these qualities, one is protected from defeat. The first trait is about benefiting others, and the second is about protecting people from one’s harm. These are presented in order of stages: (1) suppressing anger, (2) forgiving, (3) doing good (beyond mere forgiveness). This verse mentions three moral qualities for protection against defeat. (السَّرَّاءِ وَالضَّرَّاءِ) refers to times of financial ease and hardship, and in both states, spending in accordance with one’s means is intended. Spending must be done in a lawful and prescribed manner—it does not mean being extravagant during joy or committing innovations during grief; that would be a distortion (of religious practice).
[135] This is the second type of the God-fearing, and they are of the lower level. (يُصِرُّوا) – insisting on sin refers to clinging to it without repentance, even considering it a virtue, which is called bid‘ah (innovation). This verse mentions two moral traits. (فَاحِشَةً) refers to a sin that is considered evil not only by Islamic law but also by reason and common norms. (أَوْ ظَلَمُوا) refers broadly to both minor and major sins—alternatively, fāḥishah refers to sins against the rights of people (ḥuqūq al-‘ibād), and ẓalamu refers to sins against the rights of Allah (ḥuqūq Allāh). (وَمَنْ يَغْفِرُ الذُّنُوبَ إِلَّا اللَّهُ) is a refutation of the Christian belief that forgiveness is in the hands of Jesus or his representatives.
[136] This glad tidings of the Hereafter is for both types (of the God-fearing). (الْعَامِلِينَ) refers to those deeds mentioned in the qualities of the righteous. What is meant by “action” here is exerting effort in doing righteous deeds.