Damrah said: Allah, exalted is He, had His Throne upon the water; then He created the heavens and the earth, and created the Pen, with which He wrote all that He would create and all that would come to pass among His creatures. Then that Book glorified and praised Allah for a thousand years before He created anything of His creation. (1)
“So that He may test you”: that is, test you, though He already knows best, “which of you is best in deeds”—that is, the most diligent in obeying Allah and the most scrupulous in avoiding what Allah, exalted is He, has forbidden. “And if you say,” O Muhammad, “You will surely be resurrected”—that is—“after death, those who disbelieve will certainly say, ‘This is nothing but clear sorcery,’” meaning the Quran.
Hamzah and al-Kisa’i recited it as “a clear magician,” meaning Muhammad, peace and blessings be upon him.
“And if We delay the punishment for them until a limited term, they will surely say, ‘What is holding it back?’ Indeed, on the Day it comes upon them, it will not be turned away from them, and what they used to ridicule will engulf them. And if We let man taste mercy from Us, then withdraw it from him, he is certainly despairing and ungrateful.”
“And if We delay the punishment for them until a limited term”: that is, until a fixed appointed time. The original meaning of ummah is a group; thus, it is as though He said: until one community passes away and another comes. “They will surely say, ‘What is holding it back?’”—that is, what is preventing it? They say this in mockery and in hastening the punishment, meaning that it is nothing.
Allah, exalted is He, says: “Indeed, on the Day it comes upon them”—meaning, the punishment—“it will not be turned away from them”: it will not be averted from them. “And what they used to ridicule will engulf them”: that is, the consequence of their mockery.
His saying, exalted is He, “And if We let man taste mercy from Us,” means a blessing and abundance; “then withdraw it from him,” that is, take it away from him, “he is certainly despairing,” utterly despondent in hardship, “and ungrateful,” in times of blessing.