Surah Al Ma'idah Tafseer

إِنَّمَا وَلِيُّكُمُ اللّهُ وَرَسُولُهُ وَالَّذِينَ امَنُواْ

Verily, your Protector is Allah, His Messenger, and the believers...,

means, the Jews are not your friends. Rather, your allegiance is to Allah, His Messenger and the faithful believers.

الَّذِينَ يُقِيمُونَ الصَّلَةَ وَيُوْتُونَ الزَّكَاةَ

those who perform the Salah, and give the Zakah...,

referring to the believers who have these qualities and establish the prayer, which is one of the most important pillars of Islam, for it includes worshipping Allah alone without partners. They pay Zakah, which is the right of the creation and a type of help extended to the needy and the poor.

As for Allah's statement,

وَهُمْ رَاكِعُونَ

and they bow down,

some people thought that they give the Zakah while bowing down. If this were the case, then paying the Zakah while bowing would be the best form of giving Zakah. No scholar from whom religious rulings are taken says this, as much as we know.

Therefore,

(and they bow down),

means, they attend the prayer in congregation in Allah's Masjids and spend by way of charity on the various needs of Muslims.

Allah said;

وَمَن يَتَوَلَّ اللّهَ وَرَسُولَهُ وَالَّذِينَ امَنُواْ فَإِنَّ حِزْبَ اللّهِ هُمُ الْغَالِبُونَ