Tafsir for verses: 10:105, 10:106, 10:107
وَأَنۡ أَقِمۡ وَجۡهَكَ لِلدِّينِ حَنِيفٗا وَلَا تَكُونَنَّ مِنَ ٱلۡمُشۡرِكِينَ ١٠٥ ﴿105 وَلَا تَدۡعُ مِن دُونِ ٱللَّهِ مَا لَا يَنفَعُكَ وَلَا يَضُرُّكَۖ فَإِن فَعَلۡتَ فَإِنَّكَ إِذٗا مِّنَ ٱلظَّٰلِمِينَ ١٠٦ ﴿106 وَإِن يَمۡسَسۡكَ ٱللَّهُ بِضُرّٖ فَلَا كَاشِفَ لَهُۥٓ إِلَّا هُوَۖ وَإِن يُرِدۡكَ بِخَيۡرٖ فَلَا رَآدَّ لِفَضۡلِهِۦۚ يُصِيبُ بِهِۦ مَن يَشَآءُ مِنۡ عِبَادِهِۦۚ وَهُوَ ٱلۡغَفُورُ ٱلرَّحِيمُ ١٠٧ ﴿107
105and that I should make myself firm on Faith, being upright, and never should be among the Mushriks (who ascribe partners to Allah).” 106And do not invoke, other than Allah, what neither benefits you nor harms you, for, if you do so, then you will surely be one of the unjust. 107If Allah brings some harm to you, there is none to remove it except He. And if He intends to bring some good to you, there is none to turn His grace back. He brings it to whomever He wills from among His servants. He is the Most-Forgiving, the Very Merciful.
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Commentary

'In the name of Allah, the Most Gracious, the Most Merciful' His saying, the Exalted and Majestic: ﴿And set your face toward the religion, inclining to truth, and never be among the polytheists﴾ ﴿And do not invoke besides Allah that which neither benefits you nor harms you. And if you do, then indeed, you will be among the wrongdoers﴾ ﴿And if Allah should touch you with adversity, there is no remover of it except Him; and if He intends for you good, then there is no repeller of His bounty. He affects with it whom He wills of His servants. And He is the Forgiving, the Merciful﴾. The meaning: It was said to me: Be among the believers and set your face toward the religion. Then the expression came in this order. The face in this verse means the direction and intention. That is: make your path and reliance upon the religion and the law. And 'inclining to truth' means: being upright, according to the saying of one who said: 'Inclination' is uprightness. And he named the crooked foot 'inclined' in a hopeful sense. And whoever said: 'Inclination' is deviation, made 'inclining to truth' here: deviating from the state of the disbelievers and their path. And 'inclining to truth' is an accusative on the state. And His saying: ﴿And do not invoke﴾ means: it was said to me: and do not invoke, so it is a conjunction to 'set your face.' And this command and address to the Prophet, blessings and peace be upon him, if it is like this, then it is more appropriate for others to be cautious of that. 'And that which neither benefits nor harms' refers to idols and statues. And the wrongdoer is the one who places something in other than its proper place. And His saying, the Exalted, ﴿And if Allah should touch you with adversity﴾, the purpose of this verse is that power and strength belong to Allah. And He clarifies that to the people by what they experience from themselves. And adversity is a comprehensive term for everything that a person dislikes, whether that is in his wealth or in his body. And this verse shows the corruption of the state of idols, but every discerning person, even with the slightest discernment, knows with certainty that they do not remove adversity nor bring benefit. And His saying: ﴿And if He intends for you good﴾ is a term that is completely general. And the Prophet, blessings and peace be upon him, specified understanding in the saying: 'Whomever Allah intends good for, He gives him understanding in the religion.' And this is in the context of honoring understanding. And His saying, the Exalted: ﴿And He is the Forgiving, the Merciful﴾ is a promise and an extension.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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