And when he knew from this that the estimation was such that they have no place of rest if the Fire is their resting place, he followed it with the state of their opposites and said: ﴿The companions of Paradise that Day﴾, meaning the Day when they see the angels ﴿better as a place of rest﴾, meaning a place suitable for settling due to its goodness. They will be in it for most of their times, settled on couches, facing one another, conversing. This indicates that the abode of those cannot be a place of settling. ﴿And better as a resting place﴾, meaning a place where they can rest at the time of midday nap to refresh themselves with their spouses and enjoy what is in the secluded areas. It has been narrated that the time of reckoning, despite its length, will be shortened for the believers until it is like the time from the beginning of the day until the time of the midday nap, and they will rest in the gardens of Paradise until the people finish their reckoning.

And he expressed it with the comparative form in a mocking manner towards them, or that he expressed it because the speech was general regarding the states of this world and the Hereafter. They are certain that they are in this world in a better state than the believers, due to their abundance of wealth, multitude, and strength. And by the word 'better', there is an indication of what their resting place is adorned with, from the beauty of faces and the attractiveness of forms, and so on.