صَدَقَةً أَخْرَجَهَا مِنْ مَالِهِ فِي صِحَّتِهِ وَحَيَاتِهِ emphasizes giving charity from one’s wealth during life and health. It encourages acting responsibly now rather than postponing every benefit until death.
A carefully maintained project can benefit later generations: educational resources, accessible water, practical facilities for those in need, or trustworthy instruction. Each project should be assessed for usefulness, safety, and maintenance.
أَخْرَجَهَا means “he gave it out.” The feminine suffix ـهَا refers back to صَدَقَةً, a grammatically feminine word.