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Lit., "they".
Notice a beautiful little literary touch here. At first sight you would expect the second person here ("you could amass"), to match the second person in the earlier clause. But remember that the second person in earlier clause refers to the man of faith, and the third person in the last line refers to the Unbelievers; as if it said: "Of course you as a man of faith would not be for hoarding riches: your wealth,-duty and the mercy of Allah,-is far more precious than anything the Unbelievers can amass in their selfish lives. "