and whoever He wills to remain, He confirms and returns to its owner. This is clarified by His saying, Most High: “Allah takes the souls at the time of their death” (al-Zumar 39:42). “With Him is the Mother of the Book”—that is, the original source of the Book: the Preserved Tablet, which is neither altered nor changed.
Ikrimah related from Ibn Abbas—may Allah be pleased with him—that they are two books: one book apart from the Mother of the Book, from which He effaces whatever He wills and confirms whatever He wills; and the Mother of the Book, from which nothing is changed.
Ata related from Ibn Abbas that he said: Allah, Most High, has a Preserved Tablet measuring a journey of five hundred years, made of a white pearl and having two covers of ruby. Every day, Allah has three hundred and sixty moments in which “Allah effaces what He wills and confirms what He wills, and with Him is the Mother of the Book.” Ibn Abbas asked Kab about the Mother of the Book, and he replied: “It is Allah’s knowledge of what He will create and what His creatures will do.” (1)
“Whether We show you some of what We promise them, or cause you to die, your duty is only to convey the message, and upon Us is the reckoning. (40) Have they not seen how We come upon the land, reducing it from its borders? Allah judges; none can reverse His judgment, and He is swift in reckoning. (41)”
“Whether We show you some of what We promise them”—that is, of the punishment before your death—“or cause you to die” before that, “your duty is only to convey the message”: nothing is required of you beyond this. “And upon Us is the reckoning”: that is, recompense on the Day of Resurrection.
His saying, Most High, “Have they not seen,” refers to the people of Mecca, who asked Muhammad—may Allah bless him and grant him peace—for signs: “how We come upon the land, reducing it from its borders.” Most commentators hold that this refers to the conquest of the lands of polytheism, for whatever is added to the lands of Islam is thereby diminished from the lands of polytheism. That is, “Have they not seen how We come upon the land, reducing it from its borders,” opening it for Muhammad, land after land, around their own land? Will they not then take heed? This was the view of Ibn Abbas, Qatadah, and others. (2) (3)