وَسَيُجَنَّبُهَا الْأَتْقَى الَّذِي يُؤْتِي مَالَهُ يَتَزَكَّىٰ
The most mindful will be kept away from it: one who gives wealth in pursuit of purification. (92:17–18)
Sa-yujannabuhā is passive, making the result of protection prominent. Al-atqā balances the earlier al-ashqā. The relative clause alladhī yuʾtī mālahu identifies the conduct of the exemplary person.
Yatazakkā adds the aim of purification. This qualification distinguishes a bare report of spending from spending shaped by a particular intention.