In this worldly life and on the Day when the witnesses stand, meaning in this world and the Hereafter, it indicates that He overcomes them in both realms with proof and victory over their opponents. Even if they are overcome in this world at times as a test from Allah, the ultimate outcome is for them. Allah allows one to take retribution from their enemies, even if after a while. And the witnesses are the guardians among the angels, the prophets, and the believers from the nation of Muhammad, blessings and peace be upon him, so that you may be witnesses over the people. The second day is a replacement for the first. It is possible that they will excuse themselves with an excuse, but it will not benefit them because it is false. And if they come with an excuse, it will not be accepted. It was said by Mahmoud: 'It is possible that they will excuse themselves with an excuse, but it will not benefit them because it is false. And it is possible that they do not excuse themselves, and if they come with an excuse, it will not be accepted.' Ahmad said: 'Both are possibilities in His saying: And there is no intercessor who is obeyed. However, there is a difference between the two contexts, making one of them the opposite of the other. This is because here, it is on the condition that the intended meaning is that they have no excuse at all, which negates the attribute of excuse, which is the benefit that the excuse is sought for, cutting off their hope so that they do not excuse themselves at all. It is as if it is said: If the excuse does not yield any fruit, how can what has no fruit occur? In the previous verse, the negation of the described was for the negation of the attribute, and therefore, in this verse, the negation is more appropriate for the action, while in the previous one, the negation is more appropriate for the essence attributed to the action.' This is due to His saying: And they are not permitted to excuse themselves, and for them is the curse, which is distance from the mercy of Allah, and for them is the evil abode, meaning the evil of the Hereafter, which is its punishment. And it has been read: 'stand,' and 'not benefit,' with both the feminine and masculine forms.