Tafsir for verses: 39:46, 39:47, 39:48
قُلِ ٱللَّهُمَّ فَاطِرَ ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِ عَٰلِمَ ٱلۡغَيۡبِ وَٱلشَّهَٰدَةِ أَنتَ تَحۡكُمُ بَيۡنَ عِبَادِكَ فِي مَا كَانُواْ فِيهِ يَخۡتَلِفُونَ ٤٦ ﴿46 وَلَوۡ أَنَّ لِلَّذِينَ ظَلَمُواْ مَا فِي ٱلۡأَرۡضِ جَمِيعٗا وَمِثۡلَهُۥ مَعَهُۥ لَٱفۡتَدَوۡاْ بِهِۦ مِن سُوٓءِ ٱلۡعَذَابِ يَوۡمَ ٱلۡقِيَٰمَةِۚ وَبَدَا لَهُم مِّنَ ٱللَّهِ مَا لَمۡ يَكُونُواْ يَحۡتَسِبُونَ ٤٧ ﴿47 وَبَدَا لَهُمۡ سَيِّـَٔاتُ مَا كَسَبُواْ وَحَاقَ بِهِم مَّا كَانُواْ بِهِۦ يَسۡتَهۡزِءُونَ ٤٨ ﴿48
46Say, “O Allah, the Creator of the heavens and the earth, the Knower of the unseen and the seen, you will judge between Your servants in that about which they used to differ. 47Were the wrongdoers to own all that is on earth, and even twice as much, they would surely seek to ransom themselves with it against the evil punishment on the Day of Judgment. There will appear to them from Allah what they have never imagined. 48Unveiled to them will be the evils of what they used to earn; and encircled they will be by what they used to ridicule.
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Commentary

His saying, exalted and majestic is He: "Say, O Allah, Creator of the heavens and the earth, Knower of the unseen and the witnessed, You judge between Your servants regarding that in which they used to differ." "And if those who wronged had all that is in the earth and the like of it with it, they would surely ransom themselves thereby from the evil of the punishment on the Day of Resurrection. And there will appear to them from Allah that which they were not expecting." "And there will appear to them the evils of what they earned, and there will encompass them that which they used to ridicule." Allah, the Exalted, commanded His Prophet, blessings and peace be upon him, to call upon Him and to refer the judgment to His justice. The meaning of this command implies a response. And "O Allah" according to Sibawayh is a vocative, and likewise according to the Kufans, except that he disagreed with them in this doubled 'm', for Sibawayh said it is a substitute for the omitted vocative particle for brevity, and it indicates that there is something omitted. The Kufans said rather it is a verb connected to what is written, which is "O" then the hamzah was omitted for ease. So the meaning of "O Allah" is: O Allah, command with Your mercy and grace. And "Creator" is a vocative added, meaning: O Creator of the heavens. And "the unseen" is what is absent from mankind, and "the witnessed" is what they have witnessed. Then He informed, exalted and majestic is He, about the bad state of the disbelievers on the Day of Resurrection, and that what befalls them, if they could ransom themselves from it with the entirety of this world, they would do so. And His saying, blessed and exalted is He: "And there will appear to them from Allah" means: Their assumptions in this world were diverse and varied according to their misguidance and imaginations regarding what they believed. So when they witness the punishment on the Day of Resurrection and their states become limited, it will become clear to each one the opposite of what he used to assume. And Sufyan al-Thawri said: Woe to the people of showing off from this verse. And it was said to Ikramah ibn Ammar: Ibn al-Munkadir was distressed at the time of death, and it was said to him: What is this? He said: I fear this verse. And His saying: "And it will encompass" means: it descended, settled, and became necessary. And His saying: "what they used to ridicule" is on the omission of a genitive, its estimation being: and it will encompass them the recompense of what they used to ridicule.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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1332 / 1672