Source: Ibn Kathir
(83) And (remember) when We took a covenant from the Children of Israel, (saying): Worship none but Allah (Alone) and be dutiful and good to parents, and to kindred, and to orphans and Al-Masakin (the poor), and speak good to people, and perform As-Salat (Iqamat-as-Salat), and give Zakat. Then you slid back, except a few of you, while you are backsliders.
Allah reminded the Children of Israel of the commandments that He gave them, and the covenants that He took from them to abide by those commands, and how they intentionally and knowingly turned away from all of that. Allah commanded them to worship Him and to associate none with Him in worship, just as He has commanded all of His creatures, for this is why Allah created them.
The Covenant that Allah took from the Children of Israel
(83) And (remember) when We took a covenant from the Children of Israel, (saying): Worship none but Allah (Alone) and be dutiful and good to parents, and to kindred, and to orphans and Al-Masakin (the poor), and speak good to people, and perform As-Salat (Iqamat-as-Salat), and give Zakat. Then you slid back, except a few of you, while you are backsliders.
Allah reminded the Children of Israel of the commandments that He gave them, and the covenants that He took from them to abide by those commands, and how they intentionally and knowingly turned away from all of that. Allah commanded them to worship Him and to associate none with Him in worship, just as He has commanded all of His creatures, for this is why Allah created them.
(And verily, We have sent among every Ummah (community, nation) a Messenger (proclaiming): "Worship Allah (alone), and avoid the Taghut (all false deities,)) (16:36).
This is the highest and most important right, that is, Allah's right that He be worshipped alone without partners.
After that comes the right of the creatures, foremost, the right of the parents. Allah usually mentions the rights of the parents along with His rights.
The Two Sahihs record that Ibn Mas`ud said,(I said, `O Messenger of Allah! What is the best deed' He said, `Performing the prayer on time.' I said, 'Then what' He said, `Being kind to one's parents.' I said, `Then what' He said, `Jihad in the cause of Allah.')
Allah then said,
(and to orphans) meaning, the young who have no fathers to fend for them.
(and Al-Masakin (the poor)), plural for Miskin, the one who does not find what he needs to spend on himself and his family.
(and speak well to people) meaning, say good words to them and be lenient with them, this includes commanding good and forbidding evil. Al-Hasan Al-Basri commented on Allah's statement,
(and speak good to people), ".`The good saying' means commanding good and forbidding evil and being patient and forgiving. The `good words to people', as Allah commanded, also includes every good type of behavior that Allah is pleased with.''
Imam Ahmad narrated that Abu Dharr said that the Prophet said, (Do not belittle any form of righteousness, and even if you did not find any good deed except meeting your brother with a smiling face, then do so.)
This Hadith was also collected by Muslim in his Sahih and At-Tirmidhi, who graded it Sahih.
Allah commands the servants to say good words to people, after He commanded them to be kind to them, thereby mentioning two categories of manners: good speech and good actions. He then emphasized the command to worship Him and the command to do good, ordaining the prayer and the Zakah,
(and perform As-Salah and give Zakah). Allah informed us that the People of the Book, except for a few among them, ignored these orders, that is, they knowingly and intentionally abandoned them.
Allah ordered this Ummah similarly in Surat An-Nisa' when He said,
(Worship Allah and join none with Him (in worship); and do good to parents, kinsfolk, orphans, Al-Masakin (the poor), the neighbor who is near of kin, the neighbor who is a stranger, the companion by your side, the wayfarer (you meet), and those (servants) whom your right hands possess. Verily, Allah does not like such as are proud and boastful) (4:36).
Of these orders, this Ummah has practiced what no other nation before it has, and all praise is due to Allah.


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