“And We did not create the heaven and the earth and all that is between them in vain. That is the assumption of those who disbelieve; so woe to those who disbelieve because of the Fire! (27) Or shall We treat those who believe and do righteous deeds like those who spread corruption in the land? Or shall We treat the God-fearing like the wicked? (28)”

Allah Most High says: “O David, We have made you a successor upon the earth,” administering the affairs of the servants by Our command. “So judge between the people in truth,” that is, with justice. “And do not follow vain desire, lest it lead you astray from the way of Allah. Indeed, those who stray from the way of Allah will have a severe punishment because they forgot the Day of Reckoning”—that is, because they abandoned belief in the Day of Reckoning. Al-Zajjaj said: Because they neglected to work for that Day.

Ikrimah and al-Suddi said: There is an inversion in the verse; its intended meaning is: They will have a severe punishment on the Day of Reckoning because they forgot—that is, because they abandoned judging with justice.

“And We did not create the heaven and the earth and all that is between them in vain.” Ibn Abbas said: That is, not without reward or punishment. “That is the assumption of those who disbelieve,” meaning the people of Mecca, who assumed that they had been created for no purpose and that there would be no resurrection and no reckoning. “So woe to those who disbelieve because of the Fire!”

“Or shall We treat those who believe and do righteous deeds like those who spread corruption in the land?” Muqatil said: The disbelievers of Quraysh said to the believers, “In the Hereafter, we shall be given the same good that they are given.” So this verse was revealed. (1) “Or shall We treat the God-fearing like the wicked?”—that is, the believers like the disbelievers. (2) It was also said that by “the God-fearing” He meant the Companions of Muhammad, peace and blessings be upon him; that is, We shall not treat them alike.