“Have you not considered those who exchanged Allah’s favor for disbelief and brought their people to the abode of ruin—Hell, which they will enter? What an evil place to settle! And they have set up equals with Allah in order to lead others astray from His way. Say, ‘Enjoy yourselves, for your final destination is the Fire.’”
His saying, Most High: “Have you not considered those who exchanged Allah’s favor for disbelief…” to the end of the verse.
Abd al-Wahid al-Malihi informed us; Ahmad ibn Abd Allah al-Nu‘aymi informed us; Muhammad ibn Yusuf informed us; Muhammad ibn Isma‘il informed us; al-Humaydi related to us; Sufyan related to us; Amr related to us, from Ata’, from Ibn Abbas, concerning the saying of Allah Most High (1), “Those who exchanged Allah’s favor for disbelief,” who said: “By Allah, they are the disbelievers of Quraysh.” (2)
Amr said: “They are Quraysh, and Muhammad, peace and blessings be upon him, is Allah’s favor.” (3)
“And brought their people to the abode of ruin”: he said, “Ruin was the Day of Badr.” The words, “They exchanged Allah’s favor,” mean that they changed Allah’s favor bestowed upon them through Muhammad, peace and blessings be upon him—whom Allah Most High sent from among them—into disbelief by disbelieving in him. Thus, they brought down, that is, caused their people who followed them in their disbelief to enter, the abode of ruin: destruction. He then explained this ruin, saying:
“Hell, which they will enter”: that is, they will enter it. “What an evil place to settle”: that is, what an evil abode.
It is also related from Ali—may Allah honor his countenance—that those who exchanged Allah’s favor for disbelief were the disbelievers of Quraysh who were slain on the Day of Badr. (4)
Umar ibn al-Khattab, may Allah be pleased with him, said: “They are the two most wicked clans of Quraysh: Banu al-Mughirah and Banu Umayyah. As for Banu al-Mughirah, you were spared them on the Day of Badr; and as for Banu Umayyah, they were granted respite for a time.” (5)
“And they set up equals with Allah”: that is, counterparts—although there is no equal to Allah Most High. (6) The reading of Ibn Kathir and Abu Amr is with an open ya’, “so that they themselves may go astray”; and likewise in Surah al-Hajj, Surah Luqman, and Surah al-Zumar. The others recited it with a dammah on the ya’, meaning: so that they may lead people astray. “From His way. Say, ‘Enjoy yourselves’”: that is, live out your lives in this world. “For your final destination is the Fire.”