فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ
Sentence structure
فَأَمَّا مَنْ opens the first explanatory branch. أَعْطَىٰ is Form IV and وَٱتَّقَىٰ is a coordinated Form VIII perfect; both have understood subject هُوَ.
Ayah summary
A person gives in Allah's way and remains mindful of Him.
فَأَمَّا — Then as for
Grammar: فَ resumes and أَمَّا is an explanatory/conditional particle introducing a branch.
مَنْ — the one who
Grammar: A relative/conditional noun introducing the following verbal clauses.
أَعْطَىٰ — gave
Grammar: A Form IV third-person masculine-singular perfect with understood subject هُوَ.
وَٱتَّقَىٰ — and was mindful
Grammar: وَ coordinates; ٱتَّقَىٰ is a Form VIII perfect with understood subject هُوَ.