His saying, exalted and majestic is He: "Indeed, those who do not believe in the Hereafter will surely name the angels with the name of females." "And they have no knowledge of it; they follow nothing but conjecture, and indeed, conjecture does not avail against the truth at all." "So turn away from whoever turns away from Our remembrance and desires nothing but the life of this world." "That is their limit of knowledge. Indeed, your Lord is most knowing of who has gone astray from His way and He is most knowing of who is guided." "And to Allah belongs whatever is in the heavens and whatever is on the earth, to repay those who have done evil for what they have done and to repay those who have done good with the best."

"Those who do not believe in the Hereafter" are the disbelievers of the Arabs. And His saying, exalted and majestic is He: "They will surely name the angels" means: they will describe the angels with feminine attributes. And Allah, exalted and majestic is He, informed that they have no knowledge of that, but it is mere conjecture from them, for which they have no proof. Ibn Mas'ud, may Allah be pleased with him, read: "of knowledge except following conjecture." And His saying, exalted and majestic is He: "And indeed, conjecture does not avail against the truth at all" means: in beliefs and the matters in which a person wants to clarify what he does and believes, for these are matters of truths in which conjectures are of no benefit. However, in rulings and their apparent forms, one can suffice with conjectures. Then Allah, exalted and majestic is He, consoled His Prophet, blessings and peace be upon him, and commanded him to turn away from these disbelievers. And what is in the verse regarding being amicable with them is abrogated by the verse of the sword. And His saying, exalted and majestic is He: "And he desires nothing but the life of this world" means: he does not speak the truth except regarding it, and his striving and actions are only for his worldly life.

And His saying, exalted and majestic is He: "That is their limit of knowledge" means: here ends their acquisition of information. And that is because the information consists of what is rational and beneficial in the Hereafter, and what consists of transient matters and perishable individuals, like farming and many crafts, and the pursuit of leadership over people through deception. All of these are pieces of information and have knowledge, and the limit of the knowledge of the disbelievers is only in these worldly matters.

And His saying, exalted and majestic is He: "Indeed, your Lord is most knowing"... The verse is connected in meaning to the consolation in His saying, exalted and majestic is He: "So turn away from whoever turns away from Our remembrance." And His saying, exalted and majestic is He: "Indeed, your Lord is most knowing"... is a warning to the disbelievers and a promise to the believers. And He attributed misguidance and guidance to them by their actions, even though all are created by Him and are His creation. The "lam" in His saying: "to repay" is related to His saying, exalted and majestic is He: "has gone astray," and to His saying, exalted and majestic is He: "is guided," so it is as if He, exalted is He, said: so that their affair may all lead to being repaid. And His saying, exalted and majestic is He: "And to Allah belongs whatever is in the heavens and whatever is on the earth" is an interruption between the two statements. And some grammarians said: the "lam" is related to what is in the meaning of the estimation, for its estimation is: and to Allah belongs whatever is in the heavens and whatever is on the earth; He leads astray whom He wills and guides whom He wills to repay. And the first view is less forced than this implicitness. And some said: the "lam" is related to His saying, exalted and majestic is He, at the beginning of the surah: "It is nothing but a revelation that is revealed" [An-Najm: 4], and this is far-fetched. And: "the best" is Paradise, and there is no better than it.