Commentary
وَالَّذِينَ يُؤْتُونَ مَا آتَوا وَّقُلُوبُهُمْ وَجِلَةٌ (And those who give whatever they give with their hearts full of fear - 23:60.) The word يُؤْتُونَ is derived from اِیتا meaning "to give, to spend", and is used in commentaries in the sense of صَدَقَات (alms to the poor). Another reading of this verse reported from Sayyidah ` A'ishah ؓ is يُؤْتُونَ مَا آتَوا (They do whatever they do - 23:60) and this covers all good deeds such as charity, prayers, fasting etc. As for the generally accepted reading of the verse, although it mentions alms to the poor only, yet it would include all good deeds also as is borne out by a hadith. Sayyidah ` A'ishah ؓ asked the Holy Prophet ﷺ the meaning of this verse whether those who do these deeds are the ones who drink wine and steal things. The Holy Prophet ﷺ replied, "0 daughter of Siddiq! It is not as you say. These are the people who observe fasts, say their prayers and give alms, yet they are apprehensive lest, due to some mind lapse on their part, all their good deeds may not be accepted by Allah. They hasten to do good deeds and are foremost, in accomplishing them." (Ahmad, Tirmidhi, Ibn Majah, Mazhari)
Hasan a1-Basri (رح) says that he knew people who did virtuous deeds, yet were more fearful than people who committed evil deeds. (Qurtubi)