And when the matter had reached its conclusion in rulings and admonitions and encouragement for those who obeyed, there remained only the threat for those who disobeyed, due to what was witnessed of punishments and severe penalties. Indeed, among the people is the dullard who does not take admonition from what he sees. And the estimation was: how many people were in extreme hardship, so they obeyed Our commands, and We made them in extreme ease; rather, We made them kings. This was mentioned to discourage indulgence in luxury, as it often leads to arrogance, and to threaten the people of disobedience. His saying indicates the abundance of towns that are outside the limit: "And how many a town" meaning a large, gathering city, he expressed its people in this exaggerated manner. "They were arrogant" meaning they became proud and exceeded the limit in their disobedience and tyranny, so they turned away obstinately "from the command of their Lord" meaning the One who has done good to them, and there is no benefactor to them other than Him, due to the abundance of provision, the goodness of living, and the kindness in upbringing and mercy after creation and ownership. "And His messengers" so they did not accept from them what they brought to them from Allah, for their obedience to them is from the obedience to Allah.

And when the reckoning of such as these was for destruction, for reckoning is the mention of deeds and the recompense for them according to what is due for each of them, He said, turning to the position of speaking in a manifestation of greatness: "So We took account of it" meaning it resulted from their lack of gratitude for the good that We enumerated their deeds. And when that was in the manner of discussion regarding the minutiae and details with recompense for every action according to what is appropriate for it, He said: "A severe reckoning" in its literal meaning from the mention of all deeds and the recompense for them. And this is the discussion, which is that the doer, if he has an effect through his action, is like engraving on a solid surface; the one who recompenses him has an effect in it according to his action in a manner of thoroughness. As for the easy reckoning, it is merely the presentation of deeds without recompense for their badness; it is an indication of inclusion. And He emphasized this town because its turning away was likewise, as indicated by His naming it arrogance. "And We punished it" meaning in this world as a recompense for what We enumerated of its sins, "with a punishment of great abhorrence" meaning a severe abhorrence, for the intellect is bewildered regarding it, as it has not seen anything like it nor anything close to it to take it as an example. And the mention of the abundance removed the suspicion that the destruction occurred by coincidence at a time among the times.