Mujahid and Abu Salih said: They are the angels, descending swiftly from heaven, like a fine horse that is called a swimmer when it runs at speed.
It was also said: They are the horses of the raiders. Qatadah said: They are the stars, the sun, and the moon (1). Allah Most High says: “Each is swimming in an orbit” (al-Anbiya’, 33).
‘Ata’ said: They are the ships.
“By those who race ahead, racing (4), then by those who arrange matters (5).”
“By those who race ahead, racing”: Mujahid said: They are the angels who outstrip (2) the children of Adam in good and righteous deeds.
Muqatil said: They are the angels who hasten with the souls of the believers to Paradise.
Ibn Mas‘ud said: They are the souls of the believers, hastening toward the angels who take them, out of longing to meet Allah and receive His honor, having beheld joy.
Qatadah said: They are the stars, some of which outstrip others in their course. ‘Ata’ said: They are the horses (3).
“Then by those who arrange matters”: Ibn ‘Abbas said: They are the angels entrusted with matters which Allah, exalted is He, has made known to them and commanded them to carry out.
‘Abd al-Rahman (4) ibn Sabit said: Four arrange the affairs (5) of this world: Jibril, Mikail, the Angel of Death, and Israfil—peace be upon them. Jibril is entrusted with the winds and the armies; Mikail is entrusted with rain and vegetation; the Angel of Death is entrusted with taking the souls (6); and Israfil brings down the command to them.
The answer to these oaths is omitted, its implied meaning being: You shall surely be resurrected, and you shall surely be brought to account (7).