Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
Allah then proceeded to mention the necessity of observing the law once they had become believers, saying: (And establish prayer) fulfil completely the five prescribed prayers, (pay the poor-due), pay the poor-due from your wealth, (and bow your heads with those who bow), pray the five prescribed prayers in congregation with Muhammad (pbuh) and his Companions.
And establish prayer, and pay the alms, and bow with those that bow, that is, pray with those who pray, Muhammad (s) and his Companions: this was revealed concerning their religious scholars, who used to say to their kin from among the Muslims, ‘Stay firm upon the religion of Muhammad (s), for it is the truth’.
And establish prayer, and pay the alms, seeking My approval instead of anticipating My reward: this is corroborated by His statement, and bow with those that bow, since the act of bowing is submission and obedience to the object of that act; it is the sign of satisfaction which is the legacy of the self-disclosure of the attributes. The purpose [of that] is to say: be satisfied with what I decree when you inspect My attributes. The orientation upon the performance of the act is the indication that reward and recompense is being sought on account of the soul being independent with its form. Prostration which is the ultimate submission is the sign of being annihilated in the unity upon the self-disclosure of the Essence.
(And mix not truth with falsehood, nor conceal the truth while you know (the truth)).
So Allah forbade them from two things; He ordered them to make the truth known, as well as explaining it. Ad-Dahhak said that Ibn `Abbas mentioned the Ayah,
وَلاَ تَلْبِسُواْ الْحَقَّ بِالْبَـطِلِ
(And mix not truth with falsehood) and said; "Do not mix the truth with falsehood and the facts with lies.'' Qatadah said that,
وَلاَ تَلْبِسُواْ الْحَقَّ بِالْبَـطِلِ
(And mix not truth with falsehood) means, "Do not mix Judaism and Christianity with Islam,
(while you know (the truth).) that the religion of Allah is Islam, and that Judaism and Christianity are innovations that did not come from Allah.'' It was reported that Al-Hasan Al-Basri said similarly.
Also, Muhammad bin Ishaq narrated that Ibn `Abbas said that,
وَتَكْتُمُواْ الْحَقَّ وَأَنتُمْ تَعْلَمُونَ
(nor conceal the truth while you know (the truth).) means, "Do not hide the knowledge that you have of My Messenger and what he was sent with. His description, which you know about, can be found written in the Books that you have.''
It is possible that it means, "..although you know the tremendous harm that this evil will cause people, misguiding them and leading them to the Fire, because they will follow the falsehood that you mixed with the truth in your claims.''
(And perform As-Salat and give Zakah, and bow down along with Ar-Raki`in.)
Muqatil said, "Allah's statement to the People of the Book,
(And perform As-Salah) commands them to perform the prayer behind the Prophet,
(and give Zakah) commands them to pay the Zakah to the Prophet, and
وَارْكَعُواْ مَعَ الرَّاكِعِينَ
(and bow down along with Ar-Raki`in) commands them to bow down with those who bow down among the Ummah of Muhammad. Allah therefore commands the People of the Book to be with, and among the Ummah of Muhammad.'' In addition, Allah's statement,
وَارْكَعُواْ مَعَ الرَّاكِعِينَ
(And bow down along with Ar-Raki`in) means, "And be among the believers performing the best deeds they perform, such as, and foremost, the prayer.'' Many scholars said that this Ayah (2:43) is proof for the obligation of performing the prayer in congregation (for men only). I will explain this ruling in detail in Kitab Al-Ahkam Al-Kabir, Allah willing.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
"Paltry gains": worldly gains for the sake of which these people discarded the commandments and precepts of Allah. As a matter of fact, even the whole wealth of the world put together is worthless, if it is gained in exchange for Allah's Guidance.
Such were the conditions when the Holy Prophet upon whom be peace) presented himself as a Prophet and began to invite the people to Islam; naturally the illiterate Arabs turned to the Jews for guidance in this matter, and said: "You are the followers of a Prophet and possess a Book, so tell us what you think of this man and his teachings, who claims to be a Prophet." This question was repeatedly asked of the Jews by the people of Makkah, and when the Holy Prophet came to Madinah, here also many people visited the Jewish scholars again and again to ask them the same question. But their scholars never gave them the right answer. For they could not say that the doctrine of Tauhid that Muhammad (upon whom be Allah's peace and blessings) was preaching was wrong, nor that the knowledge which he imparted about the Prophets, scriptures, angels, and the Hereafter was wrong, nor that there was something wrong about the moral principles that he taught. They were neither ready to admit in plain words the righteousness of the teachings of the Holy Prophet; nor had they the courage to refute it openly; nor were they willing to profess the Truth candidly. Instead, they devised a subtle strategy to oppose it: they created one suspicion or the other about the Holy Prophet, his followers and his mission; they would concoct allegations against him and his followers and make false propaganda against them or raise frivolous objections so as to involve them in useless discussions. That is why they have been warned not to conceal the truth by covering it with falsehood, nor suppress it by spreading suspicions and by raising silly objections, nor mix it up with falsehood.
The Salat and the Zakat have always formed the essential elements of the revealed religion (Islam). Like all other Prophets, the Israelite Prophets also had strictly enjoined these, but by and by the Jews became wholly neglectful of them. They gave up the performance of Salat in congregation and the majority of the people did not even offer it individually. Instead of paying Zakat, they started charging interest on money.
That is, "If you face some difficulties in following the righteous way, sabr and Salat will help remove the difficulties and strengthen you to walk the way easily." Lexically, sabr means to check and tie, but in usage it stands for patience, perseverance, endurance and fortitude. The Qur'an uses this word to express that fortitude, that moral strength, that firmness of purpose and decision, that determination, moral discipline and self-control which enable a person to proceed with patience and courage in the face of afflictions, privations and temptations on the way he chooses in accordance with the dictates of his conscience. What the Qur'an means to stress is that the Muslims should develop this moral quality in themselves and should observe the Salat regularly to reinforce it from without.
Salat is a hard task" only for the one who is disobedient to Allah and does not believe in the Hereafter. But it is a joyful duty for the one who is willingly and happily obedient to Allah and who believes that one day he will have therein. It is expected that this will lead you on to the paths of virtue and piety." But even after that you forsook the Covenant: nevertheless Allah did not withhold His grace and mercy from you; otherwise you would have been utterly ruined long before this.
= And establish prayer and pay the alms and bow with those that bow. “Keep in mind the good manners of presence ḥaḌra for the preservation of good manners is the most perfect type of service khidma.” The allusion in giving alms zakāt is to the almsgiving of aspirations just as you fulfill the almsgiving of wealth. The one who spoke for them said: Everything has an almsgiving to be paid. The almsgiving of beauty is a mercy like Mine. Through the abundant increases in aspirations and the subtleties of vision He brings about in those who pursue and seek they are lifted up and their states become states of bewilderment. “And bow with those that bow following the traditions of the pious forefathers salaf in what they used to do avoiding the practice of isolation for being in a dense congregation ghumār is sounder than being separated from people.”