Tafsir for verse: 32:10
وَقَالُوٓاْ أَءِذَا ضَلَلۡنَا فِي ٱلۡأَرۡضِ أَءِنَّا لَفِي خَلۡقٖ جَدِيدِۭۚ بَلۡ هُم بِلِقَآءِ رَبِّهِمۡ كَٰفِرُونَ ١٠ ﴿10
10And they said, “Is it that when we disappear in the earth-is it that we really come into a new creation?” Rather they are ones who deny the meeting with their Lord.
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Commentary

And when they had said: Muhammad is not a messenger, and the God is not one, and the resurrection is not possible, it indicated the truth of the message by negating doubt from the Book. Then it indicated the oneness by the comprehensiveness of power and the encompassing of knowledge in the creation's innovation in a way that is a blessing for them. And it concluded with astonishment at their disbelief. Their rejection of resurrection - which is the third fundamental - was among the greatest of their disbelief. He said, expressing astonishment at their denial after the astonishment in His saying: "Or do they say, 'He has fabricated it'?" [Surah As-Sajdah: 3], diverting the address from them as a sign of anger at their saying: "And they said," denying what was established in the original nature, and which the messengers alerted to. It became such that no sane person who has knowledge of any wisdom would dislike: "What! When we have become decayed bones, shall we be raised in a new creation?" This means that we have gone and perished and vanished in the earth, becoming dust like its dust, with no distinction between one part and another. Abu Hayyan said, following Al-Baghawi, Al-Zamakhshari, Al-Tabari, and others: Its origin is from the water being lost in the milk - when it goes away. Then they repeated the interrogative denial, increasing in their rejection, and they said: "Shall we indeed be in a new creation?" He is encompassing us, and we are confined to it.

And when their saying contains their denial of power, and they acknowledge what necessitates their acknowledgment of the power over resurrection from the creation of creation and the salvation from every distress and similar matters, He indicated it by His saying: "But" meaning they are not denying His power, glorified is He. Rather, "they are to meet their Lord," the Benefactor in creation and preservation, making all that benefits them in the Hereafter for the reckoning, alive and sound as they were in this world. The indication by this attribute is that it is not appropriate for the Benefactor to spoil His benefaction by neglecting retribution from the oppressor on the Day of Resurrection. "Disbelievers" means those who deny resurrection out of stubbornness, concealing what is in their nature from its evidence, due to what has overwhelmed them of desires that lead them to actions that prevent them from returning from them, pride in accepting the truth, and disdain for acknowledging what necessitates a deficiency in intellect.

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