نَحْنُ أَوْلِيَاؤُكُمْ فِي الْحَيَاةِ الدُّنْيَا وَفِي الْآخِرَةِ وَلَكُمْ فِيهَا مَا تَشْتَهِي أَنْفُسُكُمْ وَلَكُمْ فِيهَا مَا تَدَّعُونَ ﴿۳۱﴾ نُزُلًا مِنْ غَفُورٍ رَحِيمٍ ﴿۳۲﴾ وَمَنْ أَحْسَنُ قَوْلًا مِمَّنْ دَعَا إِلَى اللَّهِ وَعَمِلَ صَالِحًا وَقَالَ إِنَّنِي مِنَ الْمُسْلِمِينَ ﴿۳۳﴾

﴾31﴿ Nahnu awliyaaa'ukum fil hayaatid dunyaa wa fil Aakhirati wa lakum feehaa maa tashtaheee anfusukum wa lakum feehaa ma tadda'oon
﴾32﴿ Nuzulam min Ghafoorir Raheem
﴾33﴿ Wa man ahsanu qawlam mimman da'aaa ilal laahi wa 'amila saalihanw wa qaala innanee minal muslimeen

﴾31﴿ We are your companions in the life of this world and in the Hereafter, and for you therein is whatever your souls desire, and for you therein is whatever you ask for
﴾32﴿ A hospitality prepared from the Most Merciful, the Most Compassionate
﴾33﴿ And who is better in speech than one who invites to Allah, does righteous deeds, and says, Indeed, I am among the Muslims

[31] In this verse, there is glad tidings in three ways: "We are your allies in the life of this world and in the Hereafter."
For the believers, the angels are companions in the world — they inspire good in them, awaken them for prayer from sleep, and repel satanic harms from them, just as it is mentioned in Surah Ra’d (13:11): “There are successive angels before and behind him who protect him by Allah’s command.”
"And in the Hereafter" — the angels will also be their companions and friends in the Hereafter. They will intercede for the believers and greet them with peace.
[32] In this, there is glad tidings: "As hospitality (nuzulan)" — meaning those things such as food, drink, place, and so on that are prepared for a guest. That is, it is not like in the world, where hospitality involves difficulty and effort for three days, and then the guest eats from the common food. But in Paradise, honor and generosity will always be like that given to a guest at all times.
[33] This is an explanation of the attribute of steadfastness — that the person calls to Allah — and it serves as a warning to those who prevent people from listening to the Qur'an. That is, the Qur'an is a very noble call, so why do you prevent people from it?
And in these verses, the etiquettes of calling to Allah are mentioned. In this verse, there are three etiquettes:
1. "He calls to Allah (da‘ā ilā Allah)" — meaning the aim and basis of his call is to Allah. This includes calling to all forms of Tawhid (monotheism), calling to the obedience of Allah the Exalted and His Messenger, and calling to practicing the Sunnah in all situations.
2. "And does righteous deeds (‘amila ṣāliḥan)" — this is for the effectiveness of the call in the hearts of people. And righteous deeds include fully following the Sunnah of the Messenger of Allah (May Allah bless him and give him peace) and the noble companions.
3. "And says: ‘Indeed, I am of the Muslims’" — this is mentioned after the act of calling, indicating that this statement is made when necessary. For example, if people ask the caller, "To which group do you belong?" — then he should reply with this. Or the meaning of "Muslim" here is sincerity — that if people think the purpose of his call is wealth, status, or worldly gain, he should respond by openly declaring sincerity.