[The meaning of the verse is: Every soul has over it a guardian from its Lord] (1), who records its deeds and keeps account of every good and evil it acquires.
Ibn ‘Abbas said: They are the guardian angels. Al-Kalbi said: It is a guardian from Allah who protects the soul and preserves its words and deeds, until he repels harm from it and delivers it over to the decreed events; then he leaves it.
“So let man consider from what he was created. He was created from a gushing fluid, issuing from between the loins and the breastbones. Indeed, He is fully able to restore him, on the Day when all secrets are put to the test.”
“So let man consider from what he was created”: that is, from what thing his Lord created him. In other words, let him reflect thoughtfully.
He then explained, saying: “He was created from a gushing fluid”—that is, a fluid poured into the womb: semen. The active form here carries a passive sense, as in His saying, “a life well-pleasing” (al-Haqqah 69:21), meaning, a life with which one is pleased. Gushing means pouring forth. What is meant is the fluid of the man and that of the woman, for the child is created from both of them; yet it is referred to as one fluid because they intermingle.
“Issuing from between the loins and the breastbones”: that is, from the loins of the man and the breastbones of the woman. Tara'ib is the plural of taribah, referring to the bones of the chest and upper breast. Ibn ‘Abbas said: It is the place on the chest where a necklace rests. Al-Walibi narrated from him: Between the woman’s breasts. Qatadah said: The upper chest. Ibn Zayd said: The chest.
“Indeed, He is fully able to restore him.” Mujahid said: He is able to return the sperm-drop to the urethra. ‘Ikrimah said: To return the fluid to the loins from which it came. Al-Dahhak said: He is surely able to return the human being to fluid as he was before. Muqatil ibn Hayyan said: [If He wills, He can return him] (2) from old age to youth, from youth to childhood, and from childhood to a sperm-drop. Ibn Zayd said: He is able to withhold that fluid so that it does not emerge. Qatadah said: Allah, exalted is He, is able to resurrect and re-create the human being. This is the strongest of these views, in light of His saying: “On the Day when all secrets are put to the test.”
“On the Day when all secrets are put to the test”: that is the Day of Resurrection, when hidden matters will be disclosed. Qatadah and Muqatil said: Deeds will be tested (3). ‘Ata’ ibn Abi Rabah said: The secrets are the obligatory acts of worship, such as fasting, prayer, ablution (4), and bathing after major ritual impurity. These are matters kept secret between Allah, exalted is He, and the servant. If he wished, the servant could say, “I fasted,” though he had not fasted; “I prayed,” though he had not prayed; and “I bathed,” though he had not bathed. Thus, they will be tested until it becomes apparent who fulfilled them and who neglected them.
Ibn ‘Umar said: On the Day of Resurrection, every secret will be in the two Hands of Allah, exalted is He, and it will be an adornment upon some faces and a disgrace upon others,