“On couches, looking on. (35)”

“And whenever they passed by them”—that is, whenever the poor believers passed by the disbelievers—“they would wink at one another.” Winking is a gesture made with the eyelid and eyebrow; that is, they would gesture toward them with their eyes in mockery.

“And whenever they returned”—that is, the disbelievers—“to their people, they returned rejoicing,” pleased with their condition and entertaining themselves by speaking of them.

“And whenever they saw them”—that is, when they saw the Companions of the Prophet, peace and blessings be upon him—“they said, ‘Indeed, these are surely misguided,’” coming to Muhammad, peace and blessings be upon him, while believing themselves to be upon something.

“Yet they had not been sent”—that is, the idolaters—“as guardians over them”—that is, over the believers and their deeds. In other words, they had not been entrusted with recording their deeds.

“So today”—that is, in the Hereafter—“those who believed will laugh at the disbelievers.” Abu Salih said: This is because the gates of Hell will be opened for the disbelievers, and they will be told, “Come out.” When they see its gates open, they will approach them in order to leave, while the believers look on. But when they reach its gates, they will be shut against them. This will be done to them repeatedly, while the believers laugh.

Ka‘b said: Between Paradise and Hell are openings, and whenever a believer wishes to look upon an enemy he had in this world, he will look upon him through those openings (1), as He said: “Then he looked and saw him in the midst of Hellfire.” (Al-Saffat 37:55) Thus, when they look down from Paradise upon their enemies being punished in Hell, they will laugh. This is the meaning of His saying, exalted is He: “So today those who believed will laugh at the disbelievers”—“on couches [of pearl and ruby] (2), looking on”—upon them in Hell.