What is meant by the good things (ṭayyibāt) from which the believers are commanded to spend?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It refers to that which is of the best quality and most desirable. [Ibn ʿAbbās]
2. It refers to that which is lawful (ḥalāl). [Abū Maʿqil and others]