Commentary
No! They should refrain from being deceived by the generosity of Allah and climbing with it, which necessitates gratitude and obedience, to the opposite of it, which is disbelief and disobedience. Then he said, "Rather, you deny the religion," which is the recompense. Or the religion of Islam. So you do not believe in reward or punishment, which is worse than the forbidden greed. And indeed, there are guardians over you, verifying what you deny regarding the recompense. This means that you deny the recompense, and the writers are writing down your deeds so that you may be rewarded for them. In the glorification of the writers by praising them, there is a glorification of the matter of recompense, and that it is with Allah among the great matters. Were it not for that, the noble angels, the guardians, would not have been entrusted with recording what one is accountable for and will be rewarded for. In it, there is a warning and a threat and a sign for the sinners. And there is kindness for the believers. And from Al-Fudayl, it is said that whenever he recited it, he would say: How severe it is as a verse for the heedless.
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