And of what We have provided them, they spend
ومما رزقنهم ينفقون
Of what We have provided them
مما رزقنهم
The first thing that falls under this is zakah, the spending of zakah, for they establish it. Accordingly, this verse is of the same type as other verses that contain
They establish prayer and give zakah
يقيمون الصلاة ويؤتون الزكاة
.
Those are upon guidance from their Lord, and those are the successful ones
أولئك على هدى من ربهم وأولئك هم المفلحون
Those referred to are the righteous ones who were guided by the Qur'an.
Upon guidance from their Lord
على هدى من ربهم
“Upon guidance” means upon a straight path from Allah, Mighty and Majestic. Allah the Exalted guided them with knowledge and guided them in action.