رِجَالٌ لاَّ تُلْهِيهِمْ تِجَارَةٌ وَلَا بَيْعٌ عَن ذِكْرِ اللَّهِ
Men whom neither trade nor business diverts from the remembrance of Allah.
This is like the Ayat;
يأَيُّهَا الَّذِينَ ءَامَنُواْ لاأَ تُلْهِكُمْ أَمْوَلُكُمْ وَلاأَ أَوْلَـدُكُمْ عَن ذِكْرِ اللَّهِ
O you who believe! Let not your properties or your children divert you from the remembrance of Allah. (63;9)
يأَيُّهَا الَّذِينَ ءَامَنُواْ إِذَا نُودِىَ لِلصَّلَوةِ مِن يَوْمِ الْجُمُعَةِ فَاسْعَوْاْ إِلَى ذِكْرِ اللَّهِ وَذَرُواْ الْبَيْعَ
O you who believe! When the call is proclaimed for the Salah on Friday, hasten earnestly to the remembrance of Allah and leave off business. (62;9)
Allah says that this world and its adornments, attractions and marketplaces should not distract them from remembering their Lord Who created them and sustains them, those who know that what is with Him is better for them than what they themselves possess, because what they have is transient but that which is with Allah is eternal.
Allah says;
رِجَالٌ لاَّ تُلْهِيهِمْ تِجَارَةٌ وَلَا بَيْعٌ عَن ذِكْرِ اللَّهِ وَإِقَامِ الصَّلَةِ وَإِيتَاء الزَّكَاةِ
Men whom neither trade nor business diverts from the remembrance of Allah nor from performing the Salah nor from giving the Zakah.
meaning, they give priority to obeying Allah and doing what He wants and what pleases Him over doing what they want and what pleases them.
It was reported from Salim from Abdullah bin Umar that he was in the marketplace when the Iqamah for prayer was called, so they closed their stores and entered the Masjid. Ibn Umar said;
"Concerning them the Ayah was revealed;
رِجَالٌ لاَّ تُلْهِيهِمْ تِجَارَةٌ وَلَا بَيْعٌ عَن ذِكْرِ اللَّهِ
(Men whom neither trade nor business diverts from the remembrance of Allah)."
This was recorded by Ibn Abi Hatim and Ibn Jarir.
رِجَالٌ لاَّ تُلْهِيهِمْ تِجَارَةٌ وَلَا بَيْعٌ عَن ذِكْرِ اللَّهِ
(Men whom neither trade nor business diverts from the remembrance of Allah). Ali bin Abi Talhah reported that Ibn Abbas said,
"This meant from the prescribed prayers."
This was also the view of Muqatil bin Hayyan and Ar-Rabi` bin Anas.
As-Suddi said;
"From prayer in congregation."
Muqatil bin Hayyan said,
"That does not distract them from attending the prayer and establishing it as Allah commanded them, and from doing the prayers at the prescribed times and doing all that Allah has enjoined upon them in the prayer."
يَخَافُونَ يَوْمًا تَتَقَلَّبُ فِيهِ الْقُلُوبُ وَالاَْبْصَارُ
They fear a Day when hearts and eyes will be overturned.
means, the Day of Resurrection when people's hearts and eyes will be overturned, because of the intensity of the fear and terror of that Day.
This is like the Ayah;
وَأَنذِرْهُمْ يَوْمَ الاٌّزِفَةِ
And warn them of the Day that is drawing near... (40;18)
إِنَّمَا يُوَخِّرُهُمْ لِيَوْمٍ تَشْخَصُ فِيهِ الَابْصَـرُ
but He gives them respite up to a Day when the eyes will stare in horror. (14;42)
وَيُطْعِمُونَ الطَّعَامَ عَلَى حُبِّهِ مِسْكِيناً وَيَتِيماً وَأَسِيراً
إِنَّمَا نُطْعِمُكُمْ لِوَجْهِ اللَّهِ لَا نُرِيدُ مِنكُمْ جَزَاءً وَلَا شُكُوراً
إِنَّا نَخَافُ مِن رَّبِّنَا يَوْماً عَبُوساً قَمْطَرِيراً
فَوَقَـهُمُ اللَّهُ شَرَّ ذَلِكَ الْيَومِ وَلَقَّـهُمْ نَضْرَةً وَسُرُوراً
وَجَزَاهُمْ بِمَا صَبَرُواْ جَنَّةً وَحَرِيراً
And they give food, in spite of their love for it, to the poor, the orphan, and the captive, (saying;) "We feed you seeking Allah's Face only. We wish for no reward, nor thanks from you. Verily, We fear from our Lord a Day, hard and distressful, that will make the faces look horrible."
So Allah saved them from the evil of that Day, and gave them a light of beauty and joy. And their recompense shall be Paradise, and silken garments, because they were patient. (76;8-12)
And Allah says here