Tafsir for verses: 3:10, 3:11, 3:12
إِنَّ ٱلَّذِينَ كَفَرُواْ لَن تُغۡنِيَ عَنۡهُمۡ أَمۡوَٰلُهُمۡ وَلَآ أَوۡلَٰدُهُم مِّنَ ٱللَّهِ شَيۡـٔٗاۖ وَأُوْلَٰٓئِكَ هُمۡ وَقُودُ ٱلنَّارِ ١٠ ﴿10 كَدَأۡبِ ءَالِ فِرۡعَوۡنَ وَٱلَّذِينَ مِن قَبۡلِهِمۡۚ كَذَّبُواْ بِـَٔايَٰتِنَا فَأَخَذَهُمُ ٱللَّهُ بِذُنُوبِهِمۡۗ وَٱللَّهُ شَدِيدُ ٱلۡعِقَابِ ١١ ﴿11 قُل لِّلَّذِينَ كَفَرُواْ سَتُغۡلَبُونَ وَتُحۡشَرُونَ إِلَىٰ جَهَنَّمَۖ وَبِئۡسَ ٱلۡمِهَادُ ١٢ ﴿12
10Surely, those who disbelieve, their wealth and their children shall not suffice them in the least against Allah. Those are the fuel of the Fire 11a case similar to that of the House of Pharaoh and those before them. They denied our signs. So, Allah seized them for their sins. Allah is severe in punishment. 12Say to those who disbelieve: “You shall soon be overcome and shall be gathered into Hell. Indeed, it is an evil bed (in which) to rest.”
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Commentary

(In) the saying 'from Allah' is similar to the saying: 'And indeed, suspicion does not avail against the truth at all.' The meaning is: it will not avail them from the mercy of Allah or from the obedience of Allah at all, meaning instead of His mercy and obedience and instead of the truth: and from it is 'And the wealth and children of you will not bring you near to Us.' And it was read: 'the fuel,' with a dhamma meaning the people of its fuel. And the intended meaning of those who disbelieved is those who disbelieved in the Messenger of Allah, blessings and peace be upon him. And from Ibn Abbas: they are Qurayzah and an-Nadir. The term 'da'ab' is a source of 'da'ab' in work when one toils in it, so it is placed in the position of what is upon a person of his affair and condition. And the 'kaf' is in the nominative position, its estimation being: the da'ab of these disbelievers is like the da'ab of those before them from the family of Pharaoh and others. And it is permissible for the position of the 'kaf' to be in the accusative case by 'will not avail,' or by 'the fuel.' Meaning it will not avail them like what did not avail those, or they will be ignited by it as they were ignited by it. You say: you certainly wrong people like the da'ab of your father, meaning like the wrong of your father and like what he used to wrong them. And indeed, so-and-so is certainly limited like the da'ab of his father, meaning as his father was limited. They denied Our signs, explaining their da'ab what they did and what was done to them, as an answer to a presumed question about their state. Say to those who disbelieved, they are the polytheists of Mecca: 'You will be defeated,' meaning on the Day of Badr. And it was said: they are the Jews. And when the Messenger of Allah, blessings and peace be upon him, defeated the Quraysh on the Day of Badr, they said: 'This is, by Allah, the unlettered prophet whom Moses gave us glad tidings of,' and they intended to follow him. Some of them said: 'Do not rush until we see another battle.' And when the Day of Uhud came, they doubted. And it was said: the Messenger of Allah, blessings and peace be upon him, gathered them after the Battle of Badr in the market of Banu Qaynuqa and said: 'O assembly of Jews, beware of what has befallen the Quraysh and embrace Islam before what has befallen them befalls you, for you have known that I am a sent prophet.' They said: 'Do not be deceived that you encountered a people who are inexperienced and have no knowledge of war, and you took advantage of them. If you fight us, you will know that we are the people.' Then it was revealed and it was read: 'They will be defeated and gathered,' with a 'ya,' like the saying of Allah: 'Say to those who disbelieved: If they cease, they will be forgiven.' It is upon 'tell them my saying to you: they will be defeated.' If you say: what is the difference between the two readings in terms of meaning? I say: the meaning of the reading with the 'ta' is a command to inform them of what will happen to them of defeat and gathering to Hell. It is news in the sense that they will be defeated and gathered, which is what is destined from the very threat made to them and which is indicated by the wording. And the meaning of the reading with the 'ya' is a command to narrate to them what he informed them of their threat in his words, as if he said: 'Convey to them this saying which is my saying to you: they will be defeated and gathered.'

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Al-ZamakhshariAbū al-Qāsim Maḥmūd ibn ʿUmar al-Zamakhsharī
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