Commentary
And when kindness is a means of attracting a person, without regard to its source, because hearts are created to love those who do good to them, it was clarified that what was said regarding benefit is only in a hypothetical sense. So He said: ﴿He calls﴾. And since what was initially presumed in what He expressed with 'what' could be non-rational, and what comes from it is due to its lack of reason, this ambiguity was removed by His saying: ﴿For whom﴾, meaning claiming that whoever ﴿his harm﴾, even with his worship that leads to the greatest misery, ﴿is closer than his benefit﴾ that is expected from him - is a deity.
And since complete guardianship is only appropriate for one from whom the expectation of benefit and harm is equal, due to his ability to choose either, and since a close companion is only suitable if he is secure in the outcome, and since this one being called, if looked at in terms of harm, is found to be incapable of it, or in terms of benefit likewise, and if the expectation of his benefit or harm is presumed, the fear of his harm is closer than the hope of his benefit, he deserves the utmost blame. Therefore, the Exalted One began to describe him with His words, expressing his blame with the tool designated for the essence of blame: ﴿Evil is the protector﴾ because he is not hoped for benefit as he is feared for harm, ﴿and evil is the close companion﴾ because he is not secure from harm, thus he is not suitable for guardianship nor for companionship in any way.
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