Al-Hasan said: “If the ascetic worshippers knew that they would not see their Lord in the Hereafter, their souls would depart them in this world.”
Al-Husayn ibn al-Fadl said: “Just as He veiled them in this world from affirming His oneness, so He will veil them in the Hereafter from seeing Him.”
Malik was asked about this verse, and he said: “When [Allah] (1) veiled His enemies so that they did not see Him, He revealed Himself to His close allies, and they saw Him.”
Al-Shafi‘i, may Allah have mercy on him, said: “In His saying, ‘Indeed, from their Lord, that Day, they will be veiled,’ there is proof that the close allies of Allah will see Allah (2).”
“Then indeed, they will enter Hell. Then it will be said, ‘This is what you used to deny.’ No! Indeed, the record of the righteous is in ‘Illiyyun.”
He then informed that, although the disbelievers will be veiled from Allah, they will enter the Fire, saying: “Then indeed, they will enter Hell”—that is, they will enter the Fire.
“Then it will be said”—that is, the wardens will say to them—“This,” meaning this punishment, “is what you used to deny.”
“No!” Muqatil said: They do not believe in the punishment that they will suffer. He then explained the location of the record of the righteous, saying: “Indeed, the record of the righteous is in ‘Illiyyun.” It has been narrated to us from al-Bara’, in a report traced back to the Prophet: “Indeed, ‘Illiyyun is in the seventh heaven beneath the Throne” (3).
Ibn ‘Abbas said: “It is a tablet of green chrysolite suspended beneath the Throne, upon which their deeds are written.”
Ka‘b and Qatadah said: “It is the right-hand pillar of the Throne.”
‘Ata’ related from Ibn ‘Abbas that it is Paradise. Al-Dahhak said: “It is the Lote Tree of the Utmost Boundary.”
Some scholars of meanings said: “Elevation upon elevation, and honor upon honor; this is why it is formed as a plural with the ending -in.”
Al-Farra’ said: “It is a noun coined in the form of a plural, having no singular form from its own wording, like twenty and thirty” (4).