Surah al-Wāqiʿah
In the name of Allah, the Most Merciful, the Bestower of Mercy.

[Surah al-Wāqiʿah (56): verse 35]
“Indeed, We have created them anew.” (35)

The pronoun refers back to women, although they have not previously been mentioned, because the beds imply their presence, being their resting places. It has also been said that “beds” in His words, “and raised beds,” is a figurative reference to women, just as glass vessels, waist-wraps, and other things are used figuratively to refer to them. However, the word “raised” precludes this interpretation unless it is understood to mean elevation in rank. The Prophet’s explanation of the beds and their height—peace and blessings be upon him—has already been given.

The correct interpretation, therefore, is that these are actual beds. They imply the presence of women because women generally rest upon them.

Qatādah and Saʿīd ibn Jubayr said: “We created them afresh.” Ibn ʿAbbās said: “He means human women.”

Al-Kalbī and Muqātil said: “He means the old, grey-haired women of this world. Allah is saying: We created them anew after they had grown old and decrepit, following their first creation in this world.”