And when he established for those who turned away from him the Fire; he explained it by saying: "Indeed, those who disbelieved in Our signs"; meaning: they concealed what their minds revealed because of it; "We will surely burn them"; meaning: with a certain threat; even if the delay with them is long; "a Fire"; and when the Fire was - as we know - destructive; annihilating; he began his saying - in response to that -: "Whenever their skins are roasted"; meaning: they became, by its heat, like the state of well-cooked flesh; which is recognized as edible; thus they became like the dead flesh that is in the wound; so they do not feel pain; "We will replace them"; meaning: We made for them; "skins other than them"; meaning: other than the cooked ones; in exchange for them; by returning them to what they were before the Fire was inflicted upon them; just as if you shaped from a ring a ring in a different form; for it is the first one; because the silver is one; and it is different because the form is altered; and likewise the second skin; is different from the cooked one in form; "that they may taste"; meaning: the people of the skins intended for punishment; "the punishment"; meaning: so that the renewal of their tasting may continue for them; thus they witness the recurrence after decay at all times; just as they used to renew their denial of that at all times; so that the recompense may be of the same kind as the action; for if He did not replace from them what was decayed, it would lead to decay; and if something from them decayed, all of them would decay; and their punishment would cease.

And when this was a matter that had not been witnessed before; it indicated His power over it by His saying: "Indeed, Allah"; meaning: the Greatest King; "was"; and has always been; "Mighty"; meaning: He overcomes everything; and nothing overcomes Him; "Wise"; meaning: He perfects His action; so their punishment was according to the extent of their sins; because their resolves were upon their persistence in what they deserved by it as long as they remained.