His saying, exalted and majestic is He: "And I found her and her people prostrating to the sun instead of Allah. And Satan made their deeds attractive to them, and he turned them away from the way, so they are not guided." "Should they not prostrate to Allah, who brings forth what is hidden in the heavens and the earth, and knows what you conceal and what you declare?" "Allah, there is no deity except Him, the Lord of the Mighty Throne." "He said, 'We will see whether you have spoken the truth or whether you were among the liars.'" "Take this letter of mine and cast it to them; then turn away from them and see what they will return." This nation was a nation that worshipped the sun; because they were heretics, as has been narrated. It is said that they were Magians who worshipped the lights. And His saying: "Should they not prostrate" until His saying: "the Mighty Throne" is clear that it is from the words of the hoopoe. This is the saying of Ibn Zayd and Ibn Ishaq. It is objected that he is not being addressed, so how can he speak in a matter of law?! [And it is possible that it is from the saying of Solomon when the hoopoe informed him about the people], and it is possible that it is from the saying of Allah, the Most High. Thus, it is an objection between the two speeches, and it is established with contemplation. And the reading of emphasis in "Should they not" gives that the speech is for the hoopoe, and the reading of lightness prevents it and strengthens the other according to what has been heard. And he contemplates if Allah, the Most High wills. And the majority of the reciters read "Should they not prostrate," meaning "they should not prostrate," so "that" is in the position of accusative as a substitute for "their deeds," or in the position of genitive as a substitute for "the way," or the speech may be understood as: "so that they do not prostrate." Thus, "that" is related either to "made attractive" or to "turned them away," and the lam that precedes "that" is related to a purpose. And Ibn Abbas, Abu Ja'far, Al-Zuhri, Abu Abdur-Rahman, Al-Hasan, Al-Kisai, and Al-Husayn read: "Should they not prostrate" with a light lam. So on this, he can stop at "so they are not guided" and begin with "Should they not prostrate," and if he wishes, he can stop at "Should they not" then begin: "Prostrate." Al-Kisai argued for his reading that it has been narrated from the Prophet, blessings and peace be upon him, that it is a place of prostration, even if we consider it from the words of the hoopoe, meaning: "Should they not, O people," and so on. And from it is the saying of the poet: "Should they not, O Islam, O land of Mayy, upon the decay, and the rain continues to flow from your springs." And similar to the saying of Al-Akhtal: "Should they not, O Islam, O Hind, Hind, the full moon was built, even if it has lived until the end of time." And from it is another saying: "Should they not, O hear, I advise you with a sermon, so I said we have heard, so speak and be accurate." And the reading of those who emphasized "Should they not" can be interpreted as meaning to restrict it, and this calling is estimated after it, and there is a significant implication in the speech, but it is directed. And the alif has dropped as it is written in: O 'Isa, and O people. And Al-Amash read: "Should they not prostrate," and in the reading of Abdullah: "Should they not prostrate" with a ta, and in the reading of Ubayy: "Should they not prostrate" with a ta as well.

"And 'the hidden': the concealed matters. It is from: 'I hid the thing.' The hidden of the sky: its rain, and the hidden of the earth: its treasures and plants. The term - after this - encompasses every concealed matter. With this, Ibn Abbas, may Allah be pleased with him, interpreted it. The majority of people read: 'the hidden' with the letter ب (ba) being silent and with the hamzah. Ubayy ibn Ka'b read: 'the hiding' with the letter ب (ba) being opened and without the hamzah. Ikrimah read: 'the hiding' with a short alif. Sibawayh narrated that some Arabs [change the hamzah to an alif if it is open and preceded by a silent letter] and change it to a waw if it is rounded and preceded by a silent letter, and change it to a ya if it is broken and preceded by a silent letter. Sibawayh exemplified this with 'the hiding.' You say: I saw the hiding, and this is the hiding, and I was amazed by the hiding. Likewise, 'the hiding' comes in the accusative case, and you say: I have seen the hidden, and the hidden has been revealed to me. The majority of the reciters read: 'And He knows what they conceal and what they declare' with the pronoun of the absent.

Qadi Abu Muhammad, may Allah have mercy on him, said: This reading indicates that the verse is from the speech of the hoopoe. Al-Kisai and Asim in the narration of Hafs read: 'And He knows what you conceal and what you declare' with the pronoun of the addressed. This reading indicates that the verse is from the address of Allah, the Mighty and Majestic, to the nation of Muhammad, blessings and peace be upon him. In the Mushaf of Ibn Ka'b: 'Do not prostrate to Allah, who brings forth the hidden from the heavens and the earth and knows your secrets and what you declare.' He specified the Throne in His saying: 'Lord of the Mighty Throne' because it is the greatest of the creations, and whatever is besides it is within it and in His grasp.

Then indeed, Solomon, peace be upon him, delayed the matter of the hoopoe until the truth from its falsehood becomes clear to him. He postponed it by considering that, and he ordered a letter to be written, and it was written, and he commanded that it be given to the people and to turn away after that. Wahb ibn Munabbih said: He commanded him to turn away as a good manner to keep a distance according to how one should behave with kings, meaning: and be close until you see their responses. He said: And His saying: 'So look at what they return' is in the meaning of the precedence to His saying: 'Then turn away.'

Qadi Abu Muhammad, may Allah have mercy on him, said:

And the coherence of the rank of speech is more evident. That is: 'Throw it, then turn away.' In the midst of that, look. He meant to entrust the matter to a judgment in the Book without the Messenger being present with it and without insistence. Nafi' read: 'So throw it' with a kasrah on the 'hā'. A group read: 'So throw it' with a dammah on the 'hā'. Ibn Kathir, Ibn 'Amir, and Al-Kisai read with an elongation after the kasrah in the 'hā'. And Warsh narrated from him that after the 'hā' in connection there is a yā'. A group read with an elongation of the wāw after the dammah. Al-Yazidi read from Abu 'Amr, and 'Asim, and Hamzah: 'So throw it' with the 'hā' being silent. It was narrated from Wahb ibn Munabbih in the stories of this verse that the hoopoe arrived and threw [the letter] without this queen's barriers of walls. It approached a window that Bilqis had made for the sun to enter at its rising for the purpose of her worship of it. It entered through it and threw the letter onto Bilqis while she - as it is narrated - was sleeping. When she awoke, she found it, and it startled her, and she thought that someone had entered upon her. Then she stood up and found her condition as she had known it. She looked at the window, concerned about the matter of the sun, and saw the hoopoe and knew its matter. Then she gathered the people of her kingdom and her nobles and addressed them with what follows.