and what is within the breasts is made manifest. (10)
Regarding His saying, “Indeed, man is ungrateful to his Lord”: Ibn Abbas, Mujahid, and Qatadah said: “Ungrateful” means one who is exceedingly ungrateful and denying of the blessings of Allah, the Most High. Al-Kalbi said: in the dialect of Mudar and Rabi'ah, it means “the ungrateful,” while in the dialect of Kindah and Hadramawt, it means “the disobedient.” (1)
Al-Hasan said: he is the one who counts his misfortunes but forgets his blessings. (2) Ata said: he is the one who does not contribute with his people when calamity strikes.
Abu Ubaydah said: he is one in whom there is little good. Barren land is likewise called kanud: land that produces nothing.
Al-Fudayl ibn Iyad said: “The ungrateful one” is he whom a single instance of ill-treatment makes forget the many acts of kindness, while “the grateful one” is he whom a single act of kindness makes forget the many instances of ill-treatment.
Regarding His saying, “and he is surely a witness to that”: most exegetes said: Allah is surely a witness to his being ungrateful. (3) Ibn Kaysan said: the pronoun refers back to man; that is, he bears witness against himself through what he does.
“And he is intense in his love of wealth,” meaning man: “in his love of wealth,” that is, money; “intense,” meaning miserly. In other words, because of his love of money, he is miserly. A miser is described as “intense” and “excessively stern.”
It was also said that it means: he is strong in his love of wealth—that is, he loves wealth, meaning money, intensely.
“Does he not know?” That is, does this man not know, “when what is in the graves is brought forth”—that is, stirred up and brought out from the graves, namely the dead—and “what is within the breasts is made manifest,” meaning that the good or evil within them is distinguished and brought to light. (4)