In regards to the Tafsir of the verse:
وَأَنْفِقُوا مِنْ مَا رَزَقْنَاكُمْ مِنْ قَبْلِ أَنْ يَأْتِيَ أَحَدَكُمُ الْمَوْتُ فَيَقُولَ رَبِّ لَوْلَا أَخَّرْتَنِي إِلَىٰ أَجَلٍ قَرِيبٍ فَأَصَّدَّقَ وَأَكُنْ مِنَ الصَّالِحِينَ
“And spend (in charity) of that with which We have provided you, before death comes to one of you and he says: “My Lord! If only You would give me respite for a little while (i.e. return to the worldly life), then I should give Sadaqah (i.e. Zakat) of my wealth, and be among the righteous [i.e. perform Hajj (pilgrimage to Makkah)].”
The Majority of the Mufasiroon mention it means paying from his wealth before he dies, specially paying the Zakat.
Imam al-Qurtubi rahimahullah said:
“It proves the obligation of hastening to pay the Zakat and that it is not allowed to delay it at all. Likewise, the remaining acts of worship if their time is specific” [Tafsir al-Qurtubi (18/30)].
There are some narrations from Ibn ‘Abbas radiallahu anhumma where he mentions the verse is regarding Zakat and Hajj. However, those narrations are weak [See: Daif Tirmidhi no. 3316 and Da’ifah no. 4641].
And Allah Knows Best.
Faisal Ibn Abdul Qaadir Ibn Hassan