“It is they who hasten to good deeds, and they are foremost in them. (61) We do not burden any soul beyond its capacity. With Us is a Record that speaks the truth, and they will not be wronged. (62) But their hearts are heedless of this, and they have other deeds besides these which they will surely do, (63) until, when We seize their affluent ones with punishment, they cry out in distress. (64)”
His saying, exalted is He, “It is they who hasten to good deeds”: they hasten to perform righteous deeds. “And they are foremost in them”: that is, foremost in attaining them, just as He says, “for what they were forbidden”—that is, to what they were forbidden—and similar expressions. Ibn Abbas said concerning the meaning of this verse: “Blessedness from Allah has already preceded for them.” Al-Kalbi said: “They preceded the other nations in good deeds.”
His saying, “We do not burden any soul beyond its capacity”: that is, beyond its ability. Whoever is unable to stand should pray sitting, and whoever is unable to fast should break his fast. “With Us is a Record that speaks the truth”: this is the Preserved Tablet. “Speaks the truth” means that it sets forth the truthfully recorded account. The meaning of the verse is: Allah does not burden a soul except with deeds within its capacity, and We have recorded its deeds in the Preserved Tablet; thus, it speaks of them and makes them clear.
It was also said that this refers to the records of the servants’ deeds written by the recording angels. “And they will not be wronged”: no good deeds will be diminished from them, nor will evil deeds be added to them.
He then mentioned the disbelievers, saying: “But their hearts are heedless”: that is, in heedlessness and ignorance, “of this”—that is, of the Quran. “And they have other deeds besides these”: that is, the disbelievers have vile deeds of sins and transgressions, decreed for them, besides those—the deeds of the believers which Allah, exalted is He, mentioned in His saying, “Indeed, those who stand in awe for fear of their Lord.” “Which they will surely do”: they must inevitably commit them, and thereby enter the Fire, because of the wretched destiny that has preceded for them. This is the view of most exegetes.
Qatada said: This refers to the Muslims—that they have deeds, apart from the good deeds they have done, which they will yet perform. The first view is more apparent.
“Until, when We seize their affluent ones”: that is, when We seize their wealthy people and leaders, “with punishment.” Ibn Abbas said: “It was the sword on the day of Badr.” Al-Dahhak said: It means hunger, when the Messenger of Allah, peace and blessings be upon him, supplicated against them, saying: “O Allah, intensify Your punishment upon Mudar, and make it years like the years of Joseph.” (1) Allah, exalted is He, then tested them with drought until they ate dogs and carcasses.
“At once they cry out in distress”: they raise an outcry, despair, and call for help. The original meaning of crying out in distress is to raise one’s voice in supplication.