And when this necessitated a question about the condition of the two groups: the Mahdi and the misguided, he answered that by clarifying all the sects of misguidance. This is because this Surah has the most complete consideration of the Day of Gathering, which is the purpose of the previous Surah. He aimed to encompass the groups, depicting that day in the most fitting manner. He associated each of the groups of the People of the Book with agreement in its meaning, saying: "Indeed, those who have believed," meaning from whatever group they may be. He expressed this with an action to include the acknowledgment with the tongue, which is the least of the aspects of faith. "And those who are Jews," meaning those who have adopted Judaism, regardless of their state of belief or disbelief.

And when the Jews worshipped idols, drawing closer to the stars as mentioned in Al-Ma'idah, those who resembled them followed, so he said: "And the Sabeans." Then he recited concerning the second group of the People of the Book, saying: "And the Christians." Then he followed them with those who resembled some of their sects in their saying of two gods, saying: "And the Magians," who are the worshippers of fire. Then he concluded with the most general of all in misguidance, just as he began with the most general of them in guidance, saying: "And those who associated partners with Allah," for its comprehensiveness includes all forms of association, even the smallest of usury and others. "Indeed, Allah," meaning the Greatest King, to whom belongs all sovereignty, and He is the Most Just of judges, "will distinguish between them on the Day of Resurrection." He will reward each one according to his deeds as it necessitates in the course of your customs, and He will take retribution for some of them from others, and He will distinguish the wicked among them from the good. Then he explained this by saying: "Indeed, Allah," meaning the One who encompasses all attributes of perfection, "is Witness over all things." There is nothing but that He is knowledgeable of it, and He is therefore capable of all things, as has been explained in "His knowledge encompasses all things" [Ta-Ha: 98] in Ta-Ha. And Al-Harali said in the explanation of the Most Beautiful Names: Witnessing is the perception of knowledge about the essence of a thing and its involvement by one who has wealth in its matter. There is no witnessing except with knowledge and wealth from one who has balance in himself, so that he does not wrong others. Thus, he becomes a measure of justice between himself and others, and it is rightful for him to be a measure between every disputant from those who encompass knowledge of their matters. "And thus We have made you a just nation, that you may be witnesses over the people, and the Messenger will be a witness over you" [Al-Baqarah: 143]. According to the extent of the knowledge of the witness, his testimony is feared. Therefore, the most feared testimony is the testimony of Allah over His creation. "Say, what is greater in testimony? Say, Allah" [Al-An'am: 19]. And when it was that the extent of knowledge, expertise, and oversight for Allah was such that, in reality, there is no witness except Him - this has concluded.