“Those who deny Our signs and the meeting of the Hereafter”—that is, the meeting of the Abode of the Hereafter, which is the appointed place for reward and punishment—“their deeds have come to nothing”: they are rendered void, as though they had never been. “Are they recompensed,” in the Hereafter, “except for what they used to do?” That is, except with the recompense for what they used to do in this world.

“And after Moses had departed, his people fashioned from their ornaments a calf—a body that lowed. Did they not see that it could neither speak to them nor guide them to any way? Yet they took it for worship, and they were wrongdoers. (148) When remorse overcame them and they saw that they had indeed gone astray, they said, ‘Unless our Lord has mercy on us and forgives us, we shall surely be among the losers.’ (149)”

Allah, the Exalted, says: “And after Moses had departed”—that is, after he had set out for the mountain—“from their ornaments,” which they had borrowed from Pharaoh’s people. Hamzah and al-Kisa’i recited the word with a kasrah on the initial hā’; Ya‘qub recited it with a fatḥah on the hā’ and a sukūn on the lām. (1) From these ornaments, al-Samiri made “a calf,” and cast into its mouth some dust from the track of Gabriel’s horse, peace be upon him. It then became a calf, “a body,” alive, with flesh and blood, “that lowed”—that is, it made the sound of cattle. This is the view of Ibn ‘Abbas, al-Hasan, Qatadah, and a group of Quranic commentators.

It was also said that it was a solid, fashioned body of gold with no spirit in it, from which a sound could be heard.

It was also said that the sound heard was the whistling of the wind as it entered and passed out of its hollow interior. The first view is sounder.

It was said that it lowed only once; and it was also said that it lowed repeatedly: whenever it lowed, they prostrated to it, and when it fell silent, they raised their heads. Wahb said: Its lowing could be heard, though it did not move.

Al-Suddi said: It lowed and walked. “Did they not see”—that is, those who worshipped the calf—“that it could neither speak to them nor guide them to any way?” Allah, the Exalted, says: “Yet they took it for worship, and they were wrongdoers”—that is, they took it as a god, and they were disbelievers.

“When remorse overcame them”—that is, they regretted worshipping the calf. The Arabs say of everyone who regrets a matter: “His hand has fallen.” “And they saw that they had indeed gone astray. They said, ‘Unless our Lord has mercy on us’”—that is, unless our Lord accepts our repentance—“and forgives us”—that is, pardons us—“we shall surely be among the losers.” Hamzah and al-Kisa’i recited: “Unless You have mercy on us and forgive us, our Lord,” using the second-person form in both verbs and placing “our Lord” in the accusative. This remorse and seeking forgiveness from them took place after Moses had returned to them.