“But when they see it drawing near, the faces of those who disbelieve will be distressed, and it will be said, ‘This is that for which you used to call.’ (27) Say, ‘Have you considered: whether Allah causes me and those with me to perish, or has mercy upon us, who can protect the disbelievers from a painful punishment?’ (28) Say, ‘He is the Most Merciful. We believe in Him, and upon Him we place our trust. You will come to know who is in clear error.’ (29)

“Say, ‘He is the One who brought you into being and gave you hearing, sight, and hearts. Little are you grateful.’” Muqatil said: “That is, they do not give thanks to the Lord who bestowed these blessings upon them.”

“Say, ‘He is the One who dispersed you throughout the earth, and to Him you will be gathered. They say, “When will this promise come to pass, if you are truthful?” Say, “Its knowledge is with Allah alone, and I am only a clear warner.” But when they see it’”—that is, the punishment in the Hereafter, according to the view of most exegetes. Mujahid said: it refers to the punishment at Badr—“‘drawing near,’” meaning, near at hand. It is [a noun used to qualify the verbal noun, and the same form is used for] (1) the masculine and feminine, the singular and dual, [and the plural] (2).

“‘The faces of those who disbelieve will be distressed’”: their faces will darken and be overcome by gloom. That is, their faces will be made ugly by blackness. In Arabic, sā’a means “to become ugly,” and its participle is sayyi’; while suwwi’a means “to be made ugly.”

“And it will be said”—that is, the keepers will say to them—“‘This,’” meaning this punishment, “‘is that for which you used to call.’” That is, you demanded it and wished for it to be hastened upon you. Ya‘qub read it as tad‘ūn, with a lightened consonant; this was also the reading of Qatadah. Both readings have the same meaning, like tadhkurūn and tadhakkarūn.

“Say,” O Muhammad, to the polytheists of Mecca who wish for [your destruction] (3), “‘Have you considered: whether Allah causes me and those with me’”—among the believers—“‘to perish, or has mercy upon us’”—thus preserving us and delaying our appointed terms—“‘who can protect the disbelievers from a painful punishment?’” For it will inevitably befall them.

It was also said that its meaning is: Have you considered: if Allah causes me and those with me to perish by punishing us, or has mercy upon us by forgiving us, then, despite our faith, we fear that He may destroy us because of our sins, since His judgment is binding upon us. So who can grant you protection and prevent you from His punishment while you are disbelievers? This is the meaning of Ibn ‘Abbas’s statement.