His saying, exalted and glorified is He: "And when they pass by them, they wink at each other." "And when they return to their people, they return jesting." "And when they see them, they say, 'Indeed, these are truly misguided.'" "And they were not sent over them as guardians." "So today, the believers will laugh at the disbelievers." "On thrones, they will look on." "Will the disbelievers be rewarded for what they used to do?"

The pronoun in "they pass by" refers to the believers, and it is possible that it refers to the disbelievers. As for the pronoun in "they wink at each other," it is for the disbelievers and does not allow for anything else. Likewise, in His saying, exalted and glorified is He: "they return" and "jesting," its meaning is: the companions of jest and mixing and activity and joy in their mockery of the believers. It is said: a man is jesting like this and that, with an 'alif,' and this is the reading of the majority. It is also said: a man is jesting, from this meaning. Hafs read from Asim: "jesting" without an 'alif,' and this is the reading of Abu Ja'far, Abu Rajaa, Al-Hasan, and Ikrimah.

As for the pronoun in "they see" and in "they say," Al-Tabari and others said: it is for the disbelievers, and the meaning is that they accuse the believers of misguidance, and the disbelievers were not sent over the believers as guardians. Some people said: rather, the meaning is the opposite, and that the meaning of the verse is: when the believers see the disbelievers, they say: 'Indeed, they are truly misguided,' and this is the truth about them. However, this raises discussion among them, so it is as if there is in the verse an encouragement for reconciliation, meaning that the believers were not sent as guardians over the disbelievers. And all of this is abrogated - according to this interpretation - by the verse of the sword.

And when the preceding verses were stated about the Day of Resurrection and that woe on that day is for the deniers, it is permissible to say: "So today" in narration of what is said on that day and what will be. And "those" is raised as a subject. And His saying, exalted and glorified is He: "On thrones, they will look on," its meaning is: at their enemies in the fire. Ka'b said: for the people of Paradise, there are windows from which they look. And others said: between them is a great transparent body through which they see their state.

And "Will the disbelievers be rewarded" is an affirmation and a pause for Muhammad and his nation. It is possible that he means: "they look to see if they will be rewarded," so the looking is directed at "Will the disbelievers be rewarded," and the meaning is: have they been recompensed? It is possible that the meaning is: some of them say to each other. Ibn Muhaisin, Abu Amr, Hamzah, and Al-Kisai read: "Will they be rewarded" with the 'lam' merged into the 'tha,' due to their proximity in articulation. The others read: "Will the disbelievers be rewarded" without merging. And in His saying, exalted and glorified is He: "for what they used to do," there is an omission, the estimation of which is: the recompense for what they used to do, or the punishment for what they used to do.

The tafsir of Surah [Al-Mutaffifin] is complete, and all praise is due to Allah, Lord of the worlds.