His saying, exalted and majestic is He: "Those whose eyes were veiled from My remembrance and who were not able to hear." "Do those who disbelieve think that they can take My servants as allies besides Me? Indeed, We have prepared Hell for the disbelievers as a lodging." "Say, 'Shall We inform you of the greatest losers in deeds?'" "Those whose striving in this worldly life has gone astray while they think that they are doing well." "It is they who have disbelieved in the signs of their Lord and in meeting Him, so their deeds have become worthless, and We will not assign to them on the Day of Resurrection any weight." "That is their recompense: Hell, for what they disbelieved and took My signs and My messengers in mockery." His saying, exalted and majestic is He: "Their eyes" is a metaphor for insight; because the physical eye has no relation to remembrance, and the meaning is: those whose thoughts are between them and My remembrance and reflection on My legislation is a veil, and there is a covering over it. Then He said: Indeed, they were not able to hear, meaning: due to their aversion and rejection of the call to truth. The majority of people read: "Do those who disbelieve think" with a broken 's' meaning: do they think? Ali ibn Abi Talib, may Allah be pleased with him, Al-Hasan Al-Basri, Ibn Yamur, Mujahid, and Ibn Kathir - with a difference from him - read: "Do those who disbelieve think" with a silent 's' and a dammed 'b', meaning: do I suffice them and is their ultimate goal? In the Mushaf of Ibn Mas'ud: "Do those who disbelieve think?" and this is evidence for the reading of the majority. The majority of the interpreters said: He means everyone who is worshipped besides Allah, glorified and exalted is He, such as the angels, Uzair, and Jesus, so some of the Arabs, Jews, and Christians fall under "those who disbelieve," and the meaning is: indeed, that is not as they think, rather they have no guardianship from those mentioned, nor will they find any benefit with them. And "We have prepared" means: We have made easy, and "the lodging" is the place of descent, and "the lodging" also means what is presented to the guest and the newcomer from food upon their arrival, and it is possible that this meaning is intended by the verse, that what is prepared for them instead of lodging is Hell, as the poet said: A greeting among them is a strike and a wound. Then He, exalted and majestic is He, said: "Say, 'Shall We inform you of the greatest losers in deeds?'" The meaning is: say to these disbelievers as a reprimand: shall we inform you of those who have lost their deeds and their striving has gone astray in this worldly life, while they think that they are doing well in what they do? So if they request that, say to them: "It is they who have disbelieved in the signs of their Lord and in meeting Him, so their deeds have become worthless, and We will not assign to them on the Day of Resurrection any weight." Ibn Wathab read: "Say, 'We will inform you,'" and this describes the addressees from the disbelieving Arabs who deny resurrection, and "have become worthless" means: have become invalid, and "their deeds" means: what they had of good deeds. And His saying, exalted and majestic is He: "So We will not assign to them on the Day of Resurrection any weight" it is possible that there will be no good deed for them weighed on the scales of resurrection, and whoever has no good deed is certainly in the fire, and it is possible that He means metaphorically and figuratively as if He is saying: they will have no worth with Us on that day. Qadi Abu Muhammad, may Allah have mercy on him, said:

This is the meaning of the verse according to me. Abu Huraira narrated from the Prophet, blessings and peace be upon him, who said: "The one who is brought forth with the long food and drink will not weigh a mosquito." Then he recited: ﴿So we will not establish for them on the Day of Resurrection any weight﴾. A group said: The questioning is completed in His saying, the Most High: "Actions," then he said: They are ﴿Those whose efforts have been wasted in this worldly life while they think that they are doing good﴾. Sa'd ibn Abi Waqqas, may Allah be pleased with him, said: They are the worshippers of the Jews and Christians and the people of monasteries and hermitages. Ali ibn Abi Talib, may Allah be pleased with him, said: They are the Khawarij.

If this is authentic from him, it is in the context of an example of those whose efforts have been wasted in this worldly life while they think that they are good doers. It was narrated that Ibn al-Kawwa asked him about "the greatest losers in actions," and he said to him: You and your companions. This is all weakened by His saying, blessed and exalted is He, afterwards: ﴿Those are the ones who have disbelieved in the signs of their Lord and in meeting Him﴾. And none of these groups disbelieves in meeting Allah, the Most High; rather, this is a characteristic of the polytheists who worship idols. Thus, this aligns with what we said initially. Ali and Sa'd, may Allah be pleased with them both, mentioned a people who were taken by their share from the beginning of the verse. And His saying: "Actions" is in the accusative case as a specification. The majority read: "So their deeds are nullified" with a kasra on the letter ba. Ibn Abbas and Abu al-Samal read: "So their deeds are nullified" with a fatha on the letter ba. Ka'b ibn Ujra, al-Hasan, Abu Amr, Nafi, and the people read: "So we will not establish" with the pronoun of majesty. Mujahid read: "So he will not establish" with the pronoun of the absent, meaning: So he will not establish for Allah, the Mighty and Majestic. Ubaid ibn Umayr read: "So he will not stand," and it is necessary for him to read: "Weight," and likewise, Mujahid read: "So they will not stand for them on the Day of Resurrection any weight."

And His saying, the Most High: "That" refers to the abandonment of establishing the weight, and "their reward" is the news of the beginning in His saying: "That," and His saying: "Hell" is a substitute for it, and "what" in His saying: ﴿For what they disbelieved﴾ is a source. And "mockery" means disdain and ridicule.