And when they were hastening with the threat; in mockery; they would say: 'What is it that he does not destroy us?' It was known that the decree was: 'If Allah were to deal with you as the one who takes to account, He would hasten your destruction.' So He followed it with His saying - to manifest the ruling along with the knowledge -: ﴿And if Allah were to take the people﴾; meaning: by what He has of the attributes of exaltation; ﴿to account﴾; meaning: whoever is in it is in a state of movement and disturbance; from the accountable ones in general.

And when the context here is for the actions of the limbs; for indeed, the effects of deceit and arrogance are what are disliked; not the attribution of them; unlike that which is the context of 'the bee'; for it is prohibited from attribution; even if no effect appears from the actions of the limbs; He expressed here with earning; and He clarified the source to specify what is found of it in action; so He said: ﴿By what they earned﴾; meaning: from all their deeds; whether it was forbidden or not; ﴿What He left upon its surface﴾; meaning: the earth; ﴿of a creature﴾; meaning: rather, He would destroy all; as for the accountable ones, it is because there is nothing in their deeds that He can truly account for - glorified is He - due to what they have of deficiency; and due to what He has - glorified is He - of exaltation; and elevation; and perfection; as for others, they were created for them; and sins remove blessings; and bring about punishments; and that is as He did in the time of Noah - blessings and peace be upon him -; no one was saved from those who were on the earth except for those who were in the ship; ﴿But﴾; He did not deal with them as the one who takes to account in discussion; rather, He is forbearing towards them; so He ﴿delays them﴾; meaning: in the worldly life; then in the Barzakh; ﴿to a specified term﴾; meaning: He named it in the past; for the expiration of their lifetimes; then for their resurrection from their graves; and His saying is not changed with Him; due to what He has of attributes that are the strangest of the strange to you; for you do not truly perceive them; ﴿So when their term comes﴾; meaning: the term of annihilation; He takes each one of them at their term; or the positive term of preservation; He resurrects each one of them; and He rewards them for their deeds without any doubt; and without any inability.

And when they were denying what this implies about resurrection; He affirmed; and said: ﴿Indeed, Allah﴾; meaning: the One who has the attributes of perfection; the Creator with complete power; and the perfection of choice; ﴿was﴾; and has always been; and when the context was for acquisition; which is broader than injustice; He said: ﴿with His servants﴾; those whom He created; and there is no partner for Him in creating any of them; with all of their essences; and states; ﴿All-Seer﴾; meaning: possessing profound sight; and knowledge; of who among them deserves punishment by their actions; and who deserves reward; thus the latter applies; as you see; to the former; by gathering the attributes of perfection and complete power over everything in creation; and non-existence; for living beings; and inanimate objects; whatever He wills; by choice; for what has been observed for Him - glorified and exalted is He - from the effects; as guidance has occurred towards it by the command to travel; and otherwise; and by what concluded the chapter regarding the attribute of knowledge; in a manner more eloquent than mentioning it by its wording; for what has passed in the chapter of "Ta-Ha"; that the encompassing of knowledge necessitates the comprehensiveness of power; and power cannot be comprehensive unless it is by choice; thus it is established at that time His deserving (exalted is He) of all praises; and from Him - glorified is He - came the tremendous messages that encompass honor; and wisdom; with the angels who are free from desires; and all gain; to whom corresponded from among humans; by what prevailed from the army of his intellect over the armies of his desires and self; until it became a pure abstract intellect; ruling over desires and gains; overpowering; sufficient.