Tafseer Ibn Kathir of AR-RUUM [31]

مُنِيبِينَ إِلَيْهِ وَاتَّقُوهُ وَأَقِيمُوا الصَّلَاةَ وَلَا تَكُونُوا مِنَ الْمُشْرِكِينَ

[Adhere to it], turning in repentance to Him, and fear Him and establish prayer and do not be of those who associate others with Allah