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rijālun
رِجَالٌ
Men -
لَّا
not
tul'hīhim
تُلْهِيهِمْ
distracts them
tijāratun
تِجَٰرَةٌ
trade
walā
وَلَا
and not
bayʿun
بَيْعٌ
sale
ʿan
عَن
from
dhik'ri
ذِكْرِ
(the) remembrance of Allah
l-lahi
ٱللَّهِ
(the) remembrance of Allah
wa-iqāmi
وَإِقَامِ
and (from) establishing
l-ṣalati
ٱلصَّلَوٰةِ
the prayer
waītāi
وَإِيتَآءِ
and giving
l-zakati
ٱلزَّكَوٰةِۙ
zakah.
yakhāfūna
يَخَافُونَ
They fear
yawman
يَوْمًا
a Day
tataqallabu
تَتَقَلَّبُ
will turn about
fīhi
فِيهِ
therein
l-qulūbu
ٱلْقُلُوبُ
the hearts
wal-abṣāru
وَٱلْأَبْصَٰرُ
and the eyes.

Rinjaalul laa tulheehim tijaaratunw wa laa bai'un 'an zikril laahi wa iqaamis Salaati wa eetaaa'iz Zakaati yakkhaafoona Yawman tataqallabu feehil quloobu wal absaar

Sahih International:

[Are] men whom neither commerce nor sale distracts from the remembrance of Allah and performance of prayer and giving of Zakah. They fear a Day in which the hearts and eyes will [fearfully] turn about.

1 Mufti Taqi Usmani

by the men whom no trade or sale makes neglectful of the remembrance of Allah, nor from establishing Salāh and paying Zakāh ; they are fearful of a day in which the hearts and the eyes will be over-turned.