And when all of this was evidence against their denial, He said: "On the Day" meaning: they will know that [on the Day] "the punishment will cover them" meaning: it will reach them and attach to them, leaving them with nothing to enjoy, nor any matter they can relish. He pointed out the absence of encompassing from the direction of above while He is exalted over them by affirming the presence of the surrounding, saying: "from above them." And when He made that encompassing understood regarding what is lower from the direction of above, He clarified it by saying: "and from beneath their feet." Thus, it is known that His encompassing includes all sides. He specified the man to affirm the humanity: "And He says" meaning: Allah in the recitation of Nafi', Asim, Hamzah, and Al-Kisai with the lower reading, following the previous style, or we are with our greatness in the recitation of the others, terrifying by turning to the manifestation of greatness: "Taste" what He has caused for you "what you used to" with utmost desire "do" meaning: on that Day you will know that with certainty after your knowledge of it with the eye of certainty due to your denial of the knowledge of certainty.