Tafsir for verse: 40:44
فَسَتَذۡكُرُونَ مَآ أَقُولُ لَكُمۡۚ وَأُفَوِّضُ أَمۡرِيٓ إِلَى ٱللَّهِۚ إِنَّ ٱللَّهَ بَصِيرُۢ بِٱلۡعِبَادِ ٤٤ ﴿44
44Soon you will remember what I am saying to you. And I entrust my matter with Allah. Surely, Allah has all (His) servants in sight.”
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Commentary

And when you affirm that there is no command for anyone other than Allah and that there must be a return, you are caused to say: "So you will remember." This means certainly by a promise that there is no contradiction in it, with the closeness of "What I say to you" when the remembrance will not benefit you on the Day of the Greatest Gathering and the crowd in which feet will be upon feet when you see the horrors, the punishment, and the earthquakes, whether you accept our advice or not. And when He mentioned their fear, which nothing can protect them from, He mentioned His fear, which He relies upon Allah to protect him from. He said, adding to "You will remember" without considering the meaning of the 's' (س): "And I entrust my affair to Allah," meaning: I now, because there is no call for anyone other than Allah, entrust my affair regarding what you plot against me to Allah, who encompasses all things with knowledge and power, and He will protect me from you if He wills. The owner of the abodes said: Entrusting is a gentler indication and broader than reliance after the cause has occurred. Entrusting occurs before and after the cause, and it is the essence of submission. Reliance is a branch of it, and it has three degrees: the first is to know that the servant does not possess the ability before his knowledge, so he does not feel safe from plotting, nor does he despair of assistance, nor does he depend on intention. The second is witnessing the necessity, so you do not see a saving action, nor a destructive sin, nor a carrying cause. The third is witnessing the uniqueness of the Truth in possessing movement and stillness, holding and releasing, separating and gathering. And when He linked His entrusting to the comprehensive proper name that implies encompassing, this clarified His intention by saying, affirming that their action in plotting against Him is the action of one who thinks that glorified is He does not see them nor supports Him. "Indeed, Allah" and He repeated the greatest name to clarify His intention that "He is All-Seeing," meaning: He has profound sight over the servants, both outwardly and inwardly. He knows who deserves support due to His attributes of perfection, and He knows who plots, so He returns their plotting upon them by what He has of encompassing.

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