“He will say, ‘If only I had sent ahead something for my life!’ (24) For on that Day, none will punish as He punishes, (25) and none will bind as He binds. (26) O reassured soul, (27) return to your Lord, well-pleased and pleasing to Him.” (28)

“He will say, ‘If only I had sent ahead something for my life!’” That is, if only I had sent ahead good deeds and righteous actions for my life in the Hereafter—that is, for my everlasting life, in which there is no death.

“For on that Day, none will punish as He punishes, and none will bind as He binds.” Al-Kasa’i and Ya‘qub recited: “None will be punished” and “none will be bound,” with the dhal and tha’ opened, meaning: no one [in this world] will be punished as Allah will punish on that Day, and no one will be bound as He will bind on that Day. (1) (2)

It was also said that this refers to a particular man: Umayyah ibn Khalaf. That is, no one will be punished as this disbeliever will be punished, and no one will be bound as he will be bound.

The others recited the dhal and tha’ with kasrah, meaning: no one in this world will punish a disbeliever as Allah will punish him on that Day, and no one will bind as He binds. That is, none of created beings can equal Allah in punishment or in binding. Binding means being fettered in chains and shackles.

His saying: “O reassured soul” refers to the soul that is at peace with what Allah has promised and affirms as true what Allah has said. Mujahid said: “The reassured soul is the one that is certain that Allah, Most High, is its Lord, and that remains steadfast in heart upon His command and obedience to Him.”

Al-Hasan said: “It is the believing soul that has certainty.” Atiyyah said: “It is the soul content with Allah’s decree.” Al-Kalbi said: “It is safe from Allah’s punishment.”

It was also said: the soul reassured by the remembrance of Allah, as clarified by His saying: “Truly, it is in the remembrance of Allah that hearts find rest.”

They differed concerning when these words are spoken. Some said that this is said to it at the time of death: “Return to your Lord”—that is, to Allah—“well-pleased” with the reward, “and pleasing to Him,” who is pleased with you. ⦗192/b⦘

Al-Hasan said: When Allah intends to take it, it finds reassurance in Allah, is pleased with Allah, and Allah is pleased with it.