And when both matters: knowledge of the unseen and taking a covenant, as well as what he claimed for himself, and what is required from taking a covenant of closeness, are negated, he said: ﴿No﴾ meaning that nothing has occurred from these two matters, and what he claimed should be lifted from him in humiliation.

And since the negation here about the singular implies negation about what is above it, he sufficed with it. And when he refuted that, he began the response to the question of someone who seemed to say: So what will he have? By saying, affirming the 's' for emphasis in this threat: ﴿We will record what he says﴾ meaning we will preserve it upon him, the preservation of one who writes it down to rebuke him with it and punish him for it after death, so that it becomes clear to him after a long time that what was in it is misguidance leading to destruction, without a doubt.

And it is possible that the 's' is in its original meaning of delay, as is the writing, and the informing of that is to encourage repentance before the writing, and that is from the generality of mercy. ﴿And We will extend for him from the punishment an extension﴾ by leading him through his means of abundance of blessings from wealth and beloved children in this world, which torment him in it, by toiling in gathering them and disputing over them, which necessitates for him to persist in disbelief, leading to the punishment of the Hereafter, and the coming of some upon others. ﴿Indeed, Allah only intends to punish them with it in this world and for their souls to depart while they are disbelievers﴾ [At-Tawbah: 85]