COMMENTARY on 27:3
Muhammad Asad:

Translation:
who are constant in prayer and spend in charity: 3 for it is they, they who in their innermost are certain of the life to come!
Commentary:
3  This is obviously the meaning of the term zakah in the above context, since at the time of the revelation of this surah it had not yet received its later, specific connotation of a tax incumbent upon Muslims (cf. surah 2 note 34).