Tafsir for verses: 67:21, 67:22, 67:23, 67:24, 67:25
أَمَّنۡ هَٰذَا ٱلَّذِي يَرۡزُقُكُمۡ إِنۡ أَمۡسَكَ رِزۡقَهُۥۚ بَل لَّجُّواْ فِي عُتُوّٖ وَنُفُورٍ ٢١ ﴿21 أَفَمَن يَمۡشِي مُكِبًّا عَلَىٰ وَجۡهِهِۦٓ أَهۡدَىٰٓ أَمَّن يَمۡشِي سَوِيًّا عَلَىٰ صِرَٰطٖ مُّسۡتَقِيمٖ ٢٢ ﴿22 قُلۡ هُوَ ٱلَّذِيٓ أَنشَأَكُمۡ وَجَعَلَ لَكُمُ ٱلسَّمۡعَ وَٱلۡأَبۡصَٰرَ وَٱلۡأَفۡـِٔدَةَۚ قَلِيلٗا مَّا تَشۡكُرُونَ ٢٣ ﴿23 قُلۡ هُوَ ٱلَّذِي ذَرَأَكُمۡ فِي ٱلۡأَرۡضِ وَإِلَيۡهِ تُحۡشَرُونَ ٢٤ ﴿24 وَيَقُولُونَ مَتَىٰ هَٰذَا ٱلۡوَعۡدُ إِن كُنتُمۡ صَٰدِقِينَ ٢٥ ﴿25
21Or, who is there to give you sustenance, if He withholds His sustenance? Still, they persist in rebellion and aversion. 22Then, is the one who walks falling down (frequently) on his face more right or the one who walks properly on a straight path? 23Say, “He is the One who has originated you, and made for you ears and eyes and hearts. How little you pay gratitude!” 24Say, “He is the One who has scattered you on the earth, and to Him you will be assembled.” 25And they say, “When will this promise (of the Day of Judgment) be fulfilled, if you are true?”
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Commentary

His saying, exalted and glorified is He: "Or who is it that provides for you if He withholds His provision? But they have persisted in arrogance and aversion." "Is he who walks prone on his face more guided, or he who walks upright on a straight path?" "Say, 'It is He who created you and made for you hearing, sight, and hearts. Little is it that you give thanks.'" "Say, 'It is He who has scattered you throughout the earth, and to Him you will be gathered.'" "And they say, 'When is this promise, if you should be among the truthful?'" This is also a stopping point on a matter in which the idols have no part. The reference to provision is to rain, as it is the greatest of provisions. Then He informed that they have persisted and continued in their refusal to obey Allah, exalted and glorified is He, which is arrogance. "And aversion" is the quick and immediate distance from the truth. It is said: 'He turned away from the matter with aversion.' 'He turned to the matter with eagerness.' 'The beast fled with a rush.' The people of interpretation differed regarding the reason for His saying, exalted and glorified is He: "Is he who walks prone on his face?" A group of narrators of the reasons said: It was revealed as a parable for Hamzah ibn Abd al-Muttalib, may Allah be pleased with him, and for Abu Jahl ibn Hisham. Ibn Abbas, Ibn al-Kalbi, and others said: It was revealed as a parable for Muhammad, blessings and peace be upon him, and for Abu Jahl ibn Hisham. Ibn Abbas and Mujahid, and al-Dahhak said: It was revealed for the believers and disbelievers in general. Qatadah said: It was revealed informing about the conditions of the Day of Resurrection, and that the disbelievers will walk on their faces, while the believers will walk upright. "And it was said to the Prophet, blessings and peace be upon him: 'How does the disbeliever walk on his face?' He said: 'The One who made him walk in this world on his feet is capable of making him walk in the Hereafter on his face.'" The judge Abu Muhammad, may Allah have mercy on him, said: The disbelievers were stopped between the two states at that time. In the first three sayings, the walking is metaphorical and imagined. In the fourth saying, it is a reality that occurs on the Day of Resurrection. It is said: "He fell prone" if he turned his face to the ground, and "He turned him over, he became dusty." The Messenger of Allah, blessings and peace be upon him, said: "And will people be thrown into the Fire on their faces except for the harvest of their tongues?" This action is contrary to the norm; the verb 'to fall' does not take an object, while 'to do' does take an object. An example of this is: "The wind dispersed the clouds, and they dispersed." And "more guided" in this verse is a comparative form of guidance. Talhah read: "Is he who walks" with a lightening of the 'm'. And He singled out hearing because it is a term that applies to both few and many. "And little" is in the accusative case due to an implied verb. And "ma" is a source, and it is in the nominative case. His saying, exalted and glorified is He: "Little is it that you give thanks" implies that they give thanks little. This either means what little gratitude the disbeliever may have, which is not beneficial, or it means the complete negation of gratitude from them, expressing it with the reason, as the Arabs say: "This land seldom produces such-and-such," meaning it does not produce it at all. And among the gratitude of the Messenger of Allah, blessings and peace be upon him, for this blessing is that he used to say in his prostration: "My face has prostrated to the One who created it, fashioned it, and opened its hearing and sight."

'And 'He created you' means: He spread you out. And 'the gathering' referred to is the resurrection of the Day of Judgment. To this, He pointed by His saying: (This is the promise). So, He informed that they are hastening the matter of the Day of Judgment and are stopping at the truth in the news of that.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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1565 / 1672