Qatadah said: This refers to the believer and the disbeliever. Mujahid said: It was revealed concerning the Prophet, peace and blessings be upon him, and Abu Jahl (1). Muhammad ibn Ka‘b said: It was revealed concerning Hamzah, Ali, and Abu Jahl (2). Al-Suddi said: It was revealed concerning Ammar and al-Walid ibn al-Mughirah (3).
“And on the Day He will call them and say, ‘Where are My partners whom you used to claim?’ (62) Those against whom the decree has become binding will say, ‘Our Lord, these are the ones whom we led astray. We led them astray just as we ourselves went astray. We disown them before You; it was not us that they worshipped.’ (63) And it will be said, ‘Call your partners.’ So they will call them, but they will not answer them, and they will see the punishment—if only they had been guided! (64) And on the Day He will call them and say, ‘What answer did you give the messengers?’ (65)”
“And on the Day He will call them and say, ‘Where are My partners whom you used to claim?’”—that is, in the worldly life, claiming that they were My partners.
“Those against whom the decree has become binding”—that is, those upon whom punishment has become inevitable; they are the leaders of misguidance. “Our Lord, these are the ones whom we led astray”—that is, we called them to error; they are the followers. “We led them astray just as we ourselves went astray”: we caused them to go astray just as we ourselves went astray. “We disown them before You”: we disown ourselves of them. “It was not us that they worshipped.” Some of them will disown others, and they will become enemies, as the Exalted says: “Close friends on that Day will be enemies to one another” (al-Zukhruf 43:67).
“And it will be said” to the disbelievers: “Call your partners”—that is, the idols, so that they may save you from the punishment. “So they will call them, but they will not answer them”: they will not respond to them. “And they will see the punishment—if only they had been guided!” The response to “if only” is omitted; its implied meaning is: If they had been guided in the worldly life, they would not have seen the punishment.
“And on the Day He will call them”—that is, Allah will question the disbelievers—“and say, ‘What answer did you give the messengers?’”