Concerning His saying, exalted is He: “The angels descend upon them”: Ibn Abbas said: “At the time of death.” Qatadah and Muqatil said: “When they rise from their graves.” (1) Waki ibn al-Jarrah said: “The glad tidings come at three stages: at death, in the grave, and at the Resurrection.” “Do not fear” death. Mujahid said: “Do not fear what lies ahead of you in the affairs of the Hereafter.” “Nor grieve” over the family and children you have left behind, for we shall take your place in caring for all of them. (2) Ata ibn Abi Rabah said: “Do not fear or grieve over your sins, for I forgive them for you,” (3) “and rejoice in the glad tidings of Paradise, which you were promised.”
“We are your protectors in the life of this world and in the Hereafter. There you shall have whatever your souls desire, and there you shall have whatever you ask for—(31) as a welcome provision from the Most Forgiving, the Most Merciful. (32) And who is better in speech than one who calls to Allah, does righteous deeds, and says, ‘Indeed, I am among those who submit to Allah’? (33)”
“We are your protectors”: the angels who descend upon them with glad tidings say to them: “We are your protectors, your helpers and beloved companions, in the life of this world and in the Hereafter.” [That is, in this world and the Hereafter. Al-Suddi said: “The angels say: ‘We are the guardian angels who were with you in this world, and we are your protectors in the Hereafter.’”] (4) They say: “We shall not leave you until you enter Paradise.” “There you shall have whatever your souls desire” of honours and delights, “and there you shall have”—that is, in Paradise—“whatever you ask for”; that is, whatever you wish for.
“As a welcome provision” means sustenance, “from the Most Forgiving, the Most Merciful.”
Concerning His saying, exalted is He: “And who is better in speech than one who calls to Allah”—113/b—that is, to obedience to Him—“and does righteous deeds and says, ‘Indeed, I am among those who submit to Allah’”: Ibn Sirin [as well as al-Suddi and Ibn Abbas] said: (5) “It refers to the Messenger of Allah, may Allah bless him and grant him peace, who called to the testimony that none has the right to be worshipped except Allah.” (6) Al-Hasan said: “It refers to the believer who answers Allah’s call, calls people to that to which he himself responded, performs righteous deeds in responding to it, and says, ‘Indeed, I am among those who submit to Allah.’” (7)
Aishah said: “I consider this verse to have been revealed concerning the callers to prayer.” (8)