فَأَمَّا مَنْ أَعْطَىٰ وَٱتَّقَىٰ
Fa ammaa man a'taa wattaqaa
There is the one who gives, who is mindful of God,
As for the one who gives and is mindful of God,
Two roads open here, and the verb applied to each is the same one: God eases the giver toward ease and the withholder toward hardship. Giving comes first in the list, ahead of mindfulness and ahead of affirming the reward, which puts the hand before the creed in the order of description. Verse 8 sets against giving the state of thinking oneself self-sufficient, so generosity is being described as an admission of need.