Surah An-Naml 27:3

ٱلَّذِينَ يُقِيمُونَ ٱلصَّلَوٰةَ وَيُؤْتُونَ ٱلزَّكَوٰةَ وَهُم بِٱلْـَٔاخِرَةِ هُمْ يُوقِنُونَ

Who establish prayer and give zakāh, and of the Hereafter they are certain [in faith].

Translation: Saheeh International

Tafsir

those who observe prayer performing it in the way that it should be performed and give alms and who are certain of the Hereafter knowing it to be true through the many proofs thereof hum ‘they’ is repeated because a separation has taken place between it the first hum and the predicate yūqinūna.

Excerpt from Tafsir al-Jalalayn, commentary on 27:3, via Quran.com. The reader has the full commentary and 9 more tafsirs.