Abdullāh Ibn Mas‘ūd explains the meaning of “Have Taqwā of Allāh as He deserves.” (3:102) & the meaning of Taqwā by Shaikh Al-Fawzān

Shaikh Al-Fawzān stated: “The meaning of having Taqwā of Allāh is that you do whatever Allāh (the Most Perfect and Most High) has commanded hoping for His reward. And that you abandon disobedience to Allāh fearing His punishment. And the meaning of ‘as He deserves,’ is that a person does not leave off doing anything that Allāh has commanded him with―and that he does not do anything which Allāh has prohibited him from.

For this reason, Ibn Mas‘ūd (may Allāh be pleased with him) said:

ٱتَّقُوا۟ ٱللَّهَ حَقَّ تُقَاتِهِۦ

“‘Have Taqwā of Allāh (fear Him and be dutiful) as He deserves to be shown Taqwā.’ (Aali ‘Imrān: 102) Meaning, that He is to be obeyed and not disobeyed, that He is to be remembered and not forgotten, that He is to be shown gratitude and his favours not denied.”

(Sahīh isnād, reported by Ibn Mardawaih, Ibn Abī Hātim in his Tafsīr, Al-Hākim in Al-Mustadrak 2/294 as a saying of Ibn Mas‘ūd. See Muhādarāt fil-‘Aqīdah wa-Da‘wah 2/156)