His saying, exalted and majestic is He: "Allah is the One who sent down the Book with truth and the balance. And what will make you know? Perhaps the Hour is near." "Those who do not believe in it are hastening it, while those who believe are fearful of it and know that it is the truth. Indeed, those who dispute concerning the Hour are in far error." "Allah is subtle with His servants; He provides for whom He wills, and He is the Strong, the Exalted." "Whoever desires the harvest of the Hereafter, We increase for him in his harvest; and whoever desires the harvest of this world, We give him thereof, but he has no share in the Hereafter."

When Allah, the Exalted, concluded His statement regarding those who argue about the Oneness of Allah and seek to conceal His light, He declared in this verse His attribute of sending down the guiding Book for the people. The term "Book" here is a general term that includes all the revealed books. His saying, exalted and majestic is He: "with truth" may mean that this is a truth that is necessary for guidance and benefit. It may also mean that the truth is implied, meaning: with truth in its rulings, commands, and prohibitions. And "the balance" here refers to justice, as stated by Ibn Abbas, Mujahid, Qatadah, and others. Al-Thalabi narrated from Mujahid that he said: it is the balance that is in the hands of people.

The judge Abu Muhammad, may Allah have mercy on him, said: There is no doubt that it is included in justice and is a part of it. Everything in matters, justice in it is by estimation and proper weighing. It requires tools for measuring, which are the column and the two scales that are in the hands of humans. It also requires in meanings to have states in souls and understandings that balance between things.

And His saying, exalted and majestic is He: "And what will make you know? Perhaps the Hour is near" is a warning to the polytheists, meaning: look at what danger they are in. The term "near" is masculine in form, while the Hour is feminine, which is not a true representation, as it means time. Then He described the state of the ignorant liars concerning it, for they hasten it, meaning: they seek to hasten it to demonstrate the incapacity of those who affirm it. The one who believes in it is fearful and apprehensive, while the one who denies it is hastening and establishing his argument against his denial of that which he is hastening. Then He began to inform about those who dispute concerning the Hour, that they are in a great error, and that their return from it is difficult and impossible. In this opening statement, there is exaggeration, emphasis, and preparation for the listener's soul.

Then He, blessed and exalted, reassured His servants with His saying, glorified is He: "Allah is subtle with His servants." The term "subtle" here means: gentle and kind. The servants here refer to the believers and those who have been granted eternity in Paradise. This is because deeds are judged by their endings, and there is no gentleness except that which leads to mercy. As for the favors upon the disbelievers in this world, it is not gentleness towards them, but rather it is a delay and a trap. Al-Junaid said: He was gentle with His allies until they recognized Him. If He had been gentle with the disbelievers, they would not have denied Him. It is said: He is subtle in that He spreads their virtues and conceals their faults. It is said: He is the One who is feared only for His justice and hoped for only for His grace.

And His saying, exalted is He: ﴿Whoever intends﴾ means: the intention of a prepared, knowledgeable worker, not the intention of a wishful thinker who has not humbled himself. And "the harvest" here is a term for striving, earning, and preparation. Since the cultivation of the land is fundamentally one of the sources of earnings, it has been borrowed for every form of earning. From this is the saying of Ibn Umar, may Allah be pleased with them both: "Cultivate for your worldly life as if you will live forever, and work for your Hereafter as if you will die tomorrow."

And His saying, exalted is He: ﴿We will increase him in his harvest﴾ is a promise that is fulfilled. And His saying, exalted is He, regarding the harvest of this world: ﴿We give him from it﴾ means: whatever we will and for whomever we will. For perhaps there is a test for one who is tight-fisted, eager for the harvest of this world, wanting it, who does not feel for others. We seek refuge with Allah from that. And the one who does not comprehend anything other than this world is the one who has denied that he will have a share in the Hereafter. And Salam read: "We give him" with the pronoun raised, which is a dialect of the people of Hijaz. An example of this is the reading of the people of Hijaz: "So We caused the earth to swallow him and his dwelling" with the pronoun raised in both cases.