“And the angels in rows.” Al-Sha‘bi said: “They are the two ranks before the Lord of the worlds: on that Day, one rank will consist of the Spirit and one rank of the angels.” (1)
“None will speak except those granted permission by the Most Merciful and who speak what is right”—that is, who spoke the truth in this world. It was also said: he said, “There is no god but Allah.” (2)
“That is the True Day. So whoever wills may take a path of return to his Lord. (39) Indeed, We have warned you of a near punishment, on the Day when a person will see what his hands have sent forth, and the disbeliever will say, ‘Would that I were dust!’ (40)”
“That is the True Day”: the Day that will surely come to pass, meaning the Day of Resurrection. “So whoever wills may take a path of return to his Lord”—that is, a return and a path through obedience to Him; in other words, whoever wills may return to Allah through obedience to Him. “Indeed, We have warned you of a near punishment,” meaning the punishment of the Hereafter; and everything that is to come is near. “On the Day when a person will see what his hands have sent forth”: that is, every person will see on that Day the deeds he sent forth, recorded in his scroll. “And the disbeliever will say, ‘Would that I were dust!’”
Abdullah ibn Amr said: (3) “When the Day of Resurrection comes, the earth will be spread out like a stretched hide, and the beasts, cattle, and wild animals will be gathered. Then requital will be established among the animals, until the hornless sheep is given redress against the horned sheep that had butted it. When requital has been completed, they will be told, ‘Become dust.’ At that point the disbeliever will say, ‘Would that I were dust!’” Mujahid related something similar.
Muqatil said: “Allah will gather the wild animals, creeping creatures, and birds, and will judge between them until the hornless animal is given redress against the horned one. Then He will say to them: ‘I created you, subjected you to the children of Adam, and you obeyed them throughout your lives. So return to that which...’