وَالَّذِينَ إِذَا أَنْفَقُوا لَمْ يُسْرِفُوا وَلَمْ يَقْتُرُوا وَكَانَ بَيْنَ ذَلِكَ قَوَامًا ﴿۶۷﴾ وَالَّذِينَ لَا يَدْعُونَ مَعَ اللَّهِ إِلَهًا آخَرَ وَلَا يَقْتُلُونَ النَّفْسَ الَّتِي حَرَّمَ اللَّهُ إِلَّا بِالْحَقِّ وَلَا يَزْنُونَ وَمَنْ يَفْعَلْ ذَلِكَ يَلْقَ أَثَامًا ﴿۶۸﴾ يُضَاعَفْ لَهُ الْعَذَابُ يَوْمَ الْقِيَامَةِ وَيَخْلُدْ فِيهِ مُهَانًا ﴿۶۹﴾ إِلَّا مَنْ تَابَ وَآمَنَ وَعَمِلَ عَمَلًا صَالِحًا فَأُولَئِكَ يُبَدِّلُ اللَّهُ سَيِّئَاتِهِمْ حَسَنَاتٍ وَكَانَ اللَّهُ غَفُورًا رَحِيمًا ﴿۷۰﴾ وَمَنْ تَابَ وَعَمِلَ صَالِحًا فَإِنَّهُ يَتُوبُ إِلَى اللَّهِ مَتَابًا ﴿۷۱﴾

﴾67﴿ Wallazeena izaaa anfaqoo lam yusrifoo wa lam yaqturoo wa kaana baina zaalika qawaamaa
﴾68﴿ Wallazeena laa yad'oona ma'al laahi ilaahan aakhara wa laa yaqtuloonan nafsal latee harramal laahu illaa bilhaqqi wa laa yaznoon; wa mai yaf'al zaalika yalqa 'athaamaa
﴾69﴿ Yudaa'af lahul 'azaabu Yawmal Qiyaamati wa yakhlud feehee muhaanaa
﴾70﴿ llaa man taaba wa 'aamana wa 'amila 'amalan saalihan fa ulaaa'ika yubad dilul laahu saiyi aatihim hasanaat; wa kaanal laahu Ghafoorar Raheemaa
﴾71﴿ Wa man taaba wa 'amila saalihan fa innahoo yatoobu ilal laahi mataabaa

﴾67﴿ And these are those who, when they spend, do not go to excess nor act stingily, but are balanced in between the two
﴾68﴿ And these are those who do not call upon any deity besides Allah for help, do not kill a soul that Allah has forbidden to be killed except by right (legal justification), and do not commit adultery. And whoever does these acts will face the punishment for their sins
﴾69﴿ His punishment will be increased on the Day of Judgment, and he will remain in it forever, humiliated
﴾70﴿ Except for those who repent, believe, and do righteous deeds—for such, Allah will replace their evil deeds with good ones. And Allah is Ever-Forgiving, Most Merciful
﴾71﴿ And whoever repents and does righteous deeds, indeed he turns to Allah with true repentance

[67] In this, three attributes (the sixth, seventh, and eighth) are mentioned. In the previous attributes, obedience in fulfilling commands was described; here, avoidance of sins is mentioned. Likewise, earlier bodily worship was discussed, and now financial worship is mentioned.
"Lam yusrifū" — Isrāf means spending in ways not obedient to Allah and His Messenger, such as spending on shirk, innovations, sin, and immorality.
"Lam yaqturū" — Iqtār means being miserly in spending for the obedience of Allah and His Messenger, such as not giving zakat, not spending in da‘wah and jihad, and neglecting other obligatory expenditures.
"Qawāmā" — means spending moderately in the obedience of Allah and His Messenger. This also appears in Surah Bani Isra’il (17:29).
[68] In this, three attributes (the ninth, tenth, and eleventh) are mentioned. The previous attributes were taḥliyyah (adornments of good qualities), and these are takhliyyah (removal of bad traits). That is, due to the previous qualities, they protect themselves from the actions of polytheists.
One of these is shirk in supplication. The phrase "ma‘a Allāh" (with Allah) indicates that the polytheist accepts Allah but also sometimes says "O Allah, help us," yet at other times asks for help from others besides Allah—with the belief that such a being fulfills needs, controls benefit and harm, and knows the unseen.
Shirk leads to physical killing, and it also leads to hidden destruction—that hidden destruction is adultery (zinā).
[69] This warning is proof that the previously mentioned actions—such as shirk and the state of disbelief—are grave sins, because the multiplication of punishment, eternity in Hell, and humiliation—all three—are specifically for every disbeliever and polytheist.
[70] This is encouragement to repent from past sins. "Yubaddilu Allāhu sayyiātihim ḥasanāt" means that Allah changes their bad names and traits into good names and traits.
Likewise, their sins are forgiven, they are granted the ability to do righteous deeds, and their records of bad actions are wiped clean and replaced with the reward and merit of good deeds.
[71] In the previous verse, the repentance of polytheists was mentioned, which is why the word "āmana" (he believed) was included. In this verse, the repentance of sinful believers is discussed.
"Fa-innahu yatūbu" — this is the reason for an implied reward, meaning: his repentance is accepted because his repentance is sincere.