And when it became certain that the Day of Gathering will undoubtedly occur, it became certain that one of its results, in affirmation of His honor, glorified and exalted is He, and His vengeance against the disbelievers, is His saying, "Indeed, those who disbelieved"; meaning those who think that by their concealment, what their minds indicate, that they are preventing the command of Allah because they act in disobedience to Him and in enmity towards His allies, like one who intends to overpower. "Their wealth will not avail them"; meaning even if it is abundant, and He preceded it because it is the foundation of what follows and the completion of their pleasures. He emphasized the repetition of the negation to indicate the negation in every situation and about the entirety, so it is clearer in the intent. "Nor their children"; even if they are great and numerous, "from Allah"; meaning from the Greatest King, "anything"; meaning of enrichment beginning from the side of Allah. And if that side is devoid of what enriches, then everything that comes to them from Him, glorified and exalted is He, in terms of punishment will befall them without any preventer. So whatever He intends for them will be of abandonment in this world, and resurrection after death, and gathering after resurrection, and punishment in the Hereafter. So those are exposed to every calamity from Him. "And those are the fuel of the Fire"; and in that is the greatest warning that the deviators who opposed the firm ones, His blessings that necessitate their confirmation are not sufficient for them at all, and that they are defeated without a doubt in this world and gathered in the Hereafter to Hell.

And when this surah is the surah of monotheism, it is more appropriate for its address that the call in it to asceticism is more complete than the call in others. The indication in it to that is more than the indication in others. Thus, this verse is decisive for the enlightened hearts regarding what it indicated about the trial of wealth and children that leads to destruction. Al-Harali said: And when it was from the content of the translation of Surah Al-Baqarah to inform the Prophet, blessings and peace be upon him, of the secret of the decree that was diverted from the answer in it, and to reveal its secret, Musa, the speaker of Allah, and 'Isa, the word of Allah, blessings and peace be upon them, was among what Allah, glorified and exalted is He, revealed to the general community of Muhammad, blessings and peace be upon him, to elevate it above every community, and to specify it with what elevated the specification of its Prophet, blessings and peace be upon him, until their speaker said: Inform them that I am innocent of them and that they are innocent of me for a people who were not informed of the secret of destiny. And he said: By Him in whose hand is the soul of Abdullah ibn Umar: If one of them had like Uhud in gold and spent it, it would not be accepted from him until he believes in destiny. Thus, Allah, glorified and exalted is He, made the scholars of this community understand that their deeds are not accepted except with the knowledge of the secret of decree, so that their hearts may be free from the deeds of their outward appearances. As it is said in a narration of knowledge: Whoever does not seal his deed with knowledge has not acted, and whoever does not seal his knowledge with ignorance has not learned. So the seal of the worker's deed with knowledge is that he knows that he has no deed, and that what occurs at his hands is a matter decreed that Allah, exalted is He, has decreed upon him and established in it for what He created for him of His wisdom, from His description of good or evil, and from the completion of His word in His mercy or His punishment, to manifest thereby the wisdom of the Wise. And there is no argument for the servant against his Lord, nor is there an argument for the creation against its Creator, and to Allah, glorified and exalted is He, belongs the conclusive argument. Likewise, the scholar, whenever his secret does not encompass that he does not know, and that knowledge is with Allah, glorified and exalted is He, no knowledge is established for him. Thus, that is the seal of action with knowledge and the seal of knowledge with ignorance. Just as He, glorified and exalted is He, informed him in the opening of Surah Al-Baqarah of the secret of His decree in His creation, He revealed it in the opening of Surah Al-Imran regarding the public nature of His guardianship, which is His witness in the revelation of his Lord, just as He is aware of the secret of destiny in the dispersion of the actions of His creation. Thus, the position of Surah Al-Baqarah is the foundation of actions, and the position of Surah Al-Imran is the foundation of revelation and sending down. So the public nature of guardianship is the foundation of the revelation of the first comprehensive book, and the revelation is the foundation of sending down the books. And the sending down of the comprehensive book for the interpretation of the books is the foundation of detailing the clear and ambiguous verses, and the clear and ambiguous are the establishment of guidance and trial. And guidance and trial are the establishment of the movement of the apparent and hidden senses, and the states and what is below them from actions in a way that gathers what has been detailed from its generality and increased from its unity and dispersed from its gathering. And due to the high content of this surah, there was no direction of address in it to a class of people, and its address was specific to those who believed in a high meaning of faith for what was mentioned of the honor of the age of faith over the age of people in the growth of the hearts' ages. And the address of Surah Al-Baqarah was according to the rank of intellect, by which the first listening and hearing occurs, as appeared in the verses of reflection in it in His saying, glorified and exalted is He: "Indeed, in the creation of the heavens and the earth" [Al-Baqarah: 164] to His saying: "For a people who understand" [Al-Baqarah: 164]. Thus, the address of Surah Al-Imran was an invitation to those of understanding who have the essence of intellect, as appeared in its beginning and its conclusion in His saying: "And none remember except those of understanding" [Al-Imran: 7]. And in its conclusion in the verses of reflection in His saying, glorified and exalted is He: "Indeed, in the creation of the heavens and the earth and the alternation of night and day are signs for those of understanding" [Al-Imran: 190]. Thus, by intellect, reflection occurs for the position of the book, and by understanding, remembrance occurs, leading to the one who revealed the book. In general, the parallels of this surah from the details of its verses and the comprehensive sentences of it are what is most connected to the goodness of faith and the reflection of understanding, just as the position of Surah Al-Baqarah is most connected to what is from the affairs of actions and the establishment of the landmarks of Islam for what appeared in this surah from the public nature of the command of Allah, and by what it was opened with from the name of Allah, the Greatest, which all names are names for Him due to His encompassing and specificity in some way. Thus, in it is the public nature of monotheism and its completeness, and the foundation of the revelation of the command and the development of creation in all of its revelations and parallels. And it appeared in it the detailing of the aspects of the lofty wisdom that encompasses the mention of it in the comprehensive verse in Surah Al-Baqarah in His saying, glorified and exalted is He: "He gives wisdom to whom He wills" [Al-Baqarah: 269]. Thus, among the components of the building of wisdom is what is the cause of the appearance of disbelief from those who disbelieved due to what overwhelmed them from the trial of their wealth and children until they were distracted from the remembrance of Allah, and they ended up in it to the limit of disbelief that was warned against by "those who believed" in His saying, glorified and exalted is He: "O you who have believed, do not let your wealth and children distract you from the remembrance of Allah" [Al-Munafiqun: 9].