His saying, exalted and majestic is He: "So if you slip after what has come to you of clear proofs, then know that Allah is Exalted in Might, Wise." "Are they waiting except for Allah to come to them in shades of clouds and the angels, and the matter has been decreed? And to Allah belong all matters." "Ask the Children of Israel how many a clear sign We gave them. And whoever exchanges the favor of Allah after it has come to him, then indeed, Allah is Severe in punishment." "Beautified for those who disbelieve is the life of this world, and they ridicule those who believe. But those who fear Allah are above them on the Day of Resurrection. And Allah provides for whom He wills without account."

The majority of people read: "You slip" with a fatḥah on the lām. And Abū al-Samāl read: "You slip" with a kasrah. The original meaning of slipping is in the foot, then it is used in beliefs, opinions, and other matters. The meaning is: you have gone astray and deviated from the truth.

And "the clear proofs" refers to Muhammad and his signs and miracles if the address is initially to the group of believers. If the address is to the people of the two scriptures, then the clear proofs are what has been mentioned in their scriptures about the announcement of Muhammad, blessings and peace be upon him, and the introduction of him.

And "Exalted in Might" is a description indicating that He is capable over you; you cannot incapacitate Him, nor can you prevent Him. "Wise" means He is precise in what He punishes you for due to your slipping.

Al-Naqqash narrated that Ka'b al-Aḥbār, when he embraced Islam, was learning the Qur'an. He was taught by the one who knew it: "Then know that Allah is Forgiving, Merciful." Ka'b said: "I find it strange that it is like this." A man passed by them, and Ka'b said: "How do you read this verse?" The man read: "Then know that Allah is Exalted in Might, Wise." Ka'b said: "This is how it should be."

And His saying, exalted is He: "Are they waiting..." The address is to the Prophet, blessings and peace be upon him, and "Are" is one of the letters of beginning like 'am. And "they are waiting" means: they are expecting, and the intended meaning is: those who slip.

And "the shades" is the plural of shade, which is: what covers from above. Qatādah and al-Dahhāk read: "in shades" and likewise narrated Ḥārūn ibn Ḥātim from Abū Bakr from ʿĀṣim here, and in the two letters in al-Zumar. And ʿIkrimah said: "shades" means layers. And al-Ḥasan, Ibn al-Qāqāʿ, and Abū Ḥayyūah read: "and the angels" with a genitive case, in conjunction with "the clouds." And the majority of people read with a nominative case in conjunction with "Allah," and the meaning is that the command of Allah and His decree and His prohibition and His punishment will come upon them. Ibn Jurayj and others went to say that this threat is regarding what occurs in this world. And some said: rather it is a threat regarding the Day of Resurrection. And some said: His saying: "except that Allah comes to them" is a warning of the Day of Resurrection, and as for the angels, the warning is about their coming at death.

And "the clouds" are the finest and purest type of clouds, and it is what shaded the Children of Israel. Al-Naqqash said: it is white mist. And in the reading of Ibn Masʿūd: "except that Allah and the angels come to them in shades of clouds."

'And "The matter has been decreed" means: the recompense has occurred and the people of disobedience have been punished. And Mu'adh ibn Jabal read: "And the decree of the matter." And Yahya ibn Ya'mur read: "And He decreed the matters" in the plural. And Ibn 'Amir, Hamzah, and Al-Kisai read: "It returns" based on the active voice for the subject. And the others read: "It returns" based on its passive form, and it is returning to Him, glorified and exalted is He, before and after. And it has been indicated by mentioning this on the Day of Resurrection regarding the removal of what was from it to the kings in this world.

And His saying, glorified and exalted is He: ﴿Ask the Children of Israel﴾, the address is to Muhammad, blessings and peace be upon him, and in it is the permissibility of asking for whoever wishes from his nation. And the meaning of the verse is to reprimand them for their obstinacy after the clear signs. And Abu 'Amr read in the narration of 'Abbas from him: "Ask" in its original form. And a group read: "I ask" by transferring the movement to the 'sīn' and disregarding that in keeping the 'alif' of connection according to the language of those who said 'the red ones.' And whoever read "asked" has removed the 'alif' of connection when he transferred and sufficed without it. And "How many" is in a position of accusative either by an implied verb after it, for it has the beginning of the speech, its estimation being: How many we have given "We have given them" or by "We have given them."

And His saying: "from a sign" is based on the first estimation as a second object for "We have given them," and on the second in a position of distinction. And it is correct that "How many" is in a position of nominative by being the subject and the predicate in "We have given them" and it becomes a reference to "How many" its estimation being: "How many we have given them." And the intended meaning of the verse is: How many signs came to them regarding Muhammad, blessings and peace be upon him, from a sign defined by him indicating him.

And "the favor of Allah" is a general term for all His favors, but it strengthens the state of the Prophet with them that the one referred to here is Muhammad, blessings and peace be upon him. So the meaning is: And who exchanges the description of the favor of Allah from the Children of Israel, then the term extends to every one who exchanges a favor of Allah, glorified and exalted is He.

And Al-Tabari said: The favor here is Islam, and this is close to the first. And it also includes the disbelievers of Quraysh from whom Muhammad was sent as a favor upon them, so they exchanged acceptance of it and gratitude for it with disbelief. And the Torah is also a favor upon the Children of Israel, it guided them and directed them, so they exchanged it with distortion and denial of the matter of Muhammad, blessings and peace be upon him.

And His saying, glorified and exalted is He: ﴿Indeed, Allah is severe in punishment﴾ is a report that necessitates and includes the warning.

And "the punishment" is derived from "the heel," as if the punished walks with the recompense for him in the traces of his heel.

And from it is the obstacle of the rider, and the obstacle of fate.

And His saying, glorified and exalted is He: ﴿Beautified for those who disbelieved is the life of this world﴾, the beautifier is its Creator and Inventor and the Creator of disbelief. And the devil also beautifies it by his whispering and temptation. And Mujahid, Hamid ibn Qays, and Abu Haywah read: "Beautified" based on the active voice for the subject and the accusative of "the life." And Ibn Abi 'Ablah read: "Beautified" with the sign being shown, and the reading without a sign is for the hindrance, and for the fact that the feminine is not real.

And those who disbelieved are specifically mentioned for their acceptance of adornment as a whole, their inclination towards the worldly life, and their turning away from the Hereafter because of it. The adornment from Allah, glorified and exalted is He, occurs for all. Allah has made what is on the earth an adornment for it to test the creation as to which of them is best in deed. The believers, who follow the path of the Shari'ah, are not deceived by the adornment, while the disbelievers are dominated by it because they do not believe in anything other than it. Abu Bakr al-Siddiq, may Allah be pleased with him, said when wealth came to him: 'O Allah, we cannot help but rejoice in what You have adorned for us.'

And His saying: 'And they mock' refers to the disbelievers of Quraysh because they used to glorify their state from the worldly life, envy it, and mock the followers of the Prophet, blessings and peace be upon him, such as Bilal, Suhayb, Ibn Mas'ud, and others. Thus, the mention of Allah is a condemnation of their actions, and He indicated their low status by saying: 'And those who fear Allah will be above them on the Day of Resurrection.' The meaning of 'above' here is in rank and status, which necessitates preference, even if the disbelievers have no share of status, as He, glorified and exalted is He, said: 'The companions of Paradise that Day are in a better position' [Al-Furqan: 24]. The verse can imply that the righteous will be in enjoyment and success in mercy in the Hereafter above what they are in their worldly lives. Likewise, 'in a better position' refers to those in the blessings of this world. Therefore, in this interpretation, preference occurs in a matter in which there is sharing, and this verse can also imply that 'above' refers to the place where Paradise is in the heavens and Hell is in the lowest of the low, so from the arrangement of places, it is known that these are in Paradise and those are in Hell.

The two verses can also imply that the preference is over what the disbelievers claim, for they used to say: 'And if Mu'adh is with you, then we have a greater share in him than you do,' and this includes the story of Khabbab with Al-As ibn Wa'il. All of this is from the interpretations to preserve the view of Sibawayh and Al-Khalil that preference only comes in matters where there is sharing, while the Kufans allow it where there is no sharing.

And His saying, glorified and exalted is He: 'And Allah provides for whom He wills without account' can imply that the meaning is: Allah provides for these disbelievers in this world, so do not be astonished by that, nor compare it to the Hereafter, for provision is not according to disbelief and faith to account for this one's deeds and that one's deeds, so they are provided for according to that account, but rather provision is without account of deeds. The deeds and their recompense are subject to accounting and recompense, as the recompense of the reward corresponds to the recompense of the deed for which it is recompensed. The meaning is that the believer - even if he is not provided for in this world - is above on the Day of Resurrection.

And the verse can imply that the meaning is: Allah provides for these oppressed ones a high status because they are above, and what is included in that is enjoyment without account. The verse is a reminder of the greatness of the blessing upon them, and making their provision without account, where it is everlasting and does not cease, so it does not diminish.

It is possible that "without account" is a description of Allah's provision, how He acts, as He, glorified and exalted is He, does not spend afterward. His entire favor is without account.

It is possible that the meaning in the verse is: in a way that this which Allah wills is not accounted for, as if He said: without accounting from those who are provided for, as He, glorified and exalted is He, said: "And He provides for him from where he does not expect" [At-Talaq: 3].

And if an objection is raised against this verse by His saying, glorified and exalted is He: "A gift in account" [An-Naba: 36], the meaning of that is: as if it is accounted. Also, if it were a counting, the account would be in recompense and reward, as it is a return. And without account in favor and bestowal.