Tafseer Ibn Kathir of AL MU'MINUUN [60]

وَالَّذِينَ يُؤْتُونَ مَا آتَوا وَّقُلُوبُهُمْ وَجِلَةٌ أَنَّهُمْ إِلَى رَبِّهِمْ رَاجِعُونَ

And they who give what they give while their hearts are fearful because they will be returning to their Lord -