TibyanTafsir Ibn Kathir
At-Taghabun

The Order for Taqwa, as much as One is Capable

Allah said,

﴿ فَٱتَّقُواْ ٱللَّهَ مَا ٱسۡتَطَعۡتُمۡ ﴾

(So have Taqwa of Allah as much as you can;) meaning, as much as you are able and can bear or endure. The Two Sahihs recorded that Abu Hurayrah said that the Messenger of Allah said,

« إِذَا أَمَرْتُكُمْ بِأَمْرٍ فَائْتُوا مِنْهُ مَا اسْتَطَعْتُمْ، وَمَا نَهَيْتُكُمْ عَنْهُ فَاجْتَنِبُوه »

(When I command you to do something, do as much as you can of it, and whatever I forbid for you, then avoid it.) Allah's statement,

﴿ وَٱسۡمَعُواْ وَأَطِيعُواْ ﴾

(listen and obey,) means, obey what Allah and His Messenger command you to do and do not stray from it to the right or left. Do not utter a statement or make a decision before Allah and His Messenger issue a statement or decision. Do not ignore what you were ordered to do, nor commit what you were forbidden from doing.