His saying, exalted and majestic is He:

﴿By the sky with its returning﴾ ﴿and the earth with its splitting﴾ ﴿Indeed, it is a decisive word﴾ ﴿and it is not jest﴾ ﴿Indeed, they are planning a plot﴾ ﴿and I am planning a plot﴾ ﴿So give respite to the disbelievers; respite them a little﴾

"The sky" in this section is likely to be the known one, and it is possible that it refers to the clouds. "Returning" refers to rain and its water. From this is the saying of al-Hudhali:

؎ White like the returning, a fall if it thickens in a gathering that is chosen.

Ibn Abbas, may Allah be pleased with him, said: "Returning" refers to the clouds and rain. Al-Hasan said: "Because it returns with sustenance every year." Others said: "Because it returns to the earth." Ibn Zayd said: "Returning is the source of the return of the sun, moon, and stars from one state to another, and from it is a place that goes and returns."

And "splitting" refers to vegetation; because the earth splits from it. This is a statement that is suitable for the saying of those who said that "returning" is the rain. Mujahid said: "Splitting is what is in the earth of valleys, and pits, and trenches, and cracks due to cultivation and others. These are matters that are considered, and this statement is suitable for the second saying regarding 'returning.'"

The pronoun in "Indeed, it" refers to the Qur'an - and there has not been a mention of it before - from the perspective of the saying in a part of it and the condition necessitating it. And "decisive" means: it is firm, the separation of truths from falsehoods, and "jest" means: worthless play.

Then Allah, exalted is He, informed about Quraysh that they are plotting in their actions and words and their practice against the Prophet, blessings and peace be upon him, and their scheming to overturn his matter. Then Allah, exalted is He, strengthened that with the source and confirmed it, and informed, glorified is He, that He will inflict upon them a punishment that He called a plot, according to the custom of naming punishment by the name of the sin. Then it became clear from His saying, exalted is He: "So give respite to the disbelievers" that His punishment for them, which He called a plot, is delayed until it appeared at Badr and elsewhere. The majority of people read: "Respite them," and Ibn Abbas read: "Give them respite." And in this verse is a truce that was abrogated by the verse of the sword.

And His saying, exalted is He: "a little" means: a little, as said by Qatadah. This is a state, and this term, if preceded by something that describes it, is like your saying: "Walk slowly." And if it is begun with, and you say: "Slowly, O so-and-so," it is in the meaning of the command to be patient, as in their saying: "Be patient, O Zayd" and "a little, O Amr."

The interpretation of Surah [At-Tariq] is complete, and all praise is due to Allah, Lord of the worlds.