They exchanged the favor of Allah, meaning they replaced the gratitude for the favor of Allah with disbelief. Because the gratitude that was obligatory upon them, they placed disbelief in its place. It is as if they changed gratitude into disbelief and replaced it entirely. Similarly, 'And you make your provision that you deny' means you have placed denial in the place of gratitude for your provision. Another interpretation is that they replaced the very favor with disbelief, as when they disbelieved in it, they stripped themselves of it. Thus, they remained deprived of the favor, described by disbelief, with disbelief taking the place of the favor. They are the people of Mecca, may Allah grant them safety in His sanctuary, and made them caretakers of His House, and honored them with Muhammad, blessings and peace be upon him. Yet they disbelieved in the favor of Allah instead of what was required of them in great gratitude. Or Allah afflicted them with favor during prosperity and abundance due to their trading journeys, yet they disbelieved in His favor. So He struck them with drought for seven years, and disbelief took the place of the favor. Likewise, when they were captured and killed on the day of Badr, the favor was taken from them and disbelief remained as a collar around their necks. And it was narrated from Umar, may Allah be pleased with him, that they are the most wicked of Quraysh: the Banu Makhzum and the Banu Umayyah. As for the Banu Makhzum, they were dealt with on the day of Badr. And as for the Banu Umayyah, they were given enjoyment until a time.

It was said that they are the apostates of the Arabs: Jabalah ibn al-Aiham and his companions, and they permitted their people who followed them in disbelief to dwell in the abode of destruction, the abode of ruin. The mention of Hell is an explanatory addition to the abode of destruction. It has been read 'to mislead' with an open or closed 'ya'. If you say: Misguidance and leading astray was not their intention in taking partners, what is the meaning of the 'lam'?

I say: Since misguidance and leading astray are the result of taking partners, just as honor in your saying: 'I came to you to honor you' is the result of coming, the 'lam' is included even if it was not the intention, as a form of analogy and approximation. They indulged in enjoyment, indicating that they were engrossed in the enjoyment of the present and that they knew nothing else and did not desire it. They were commanded by a commanding authority that they could not oppose, nor could they possess anything less than it, which is the command of desire.

The meaning is: If you persist in what you are upon of complying with the command of desire, then your end will be to the Fire. It is also possible that it refers to abandonment and neglect, and similar to it, 'Say, enjoy your disbelief for a little while; indeed, you are among the companions of the Fire.'