And the basic meaning of hamz is to break and bite something violently.

Scholars differed as to whom this verse was revealed concerning. Al-Kalbi said: It was revealed concerning al-Akhnas ibn Shurayq ibn Wahb al-Thaqafi, who used to speak ill of people and backbite them (1).

Muhammad ibn Ishaq said: We have always heard that Surah al-Humazah was revealed concerning Umayyah ibn Khalaf al-Jumahi (2).

Muqatil said: It was revealed concerning al-Walid ibn al-Mughirah, who used to backbite the Prophet, peace and blessings be upon him, behind his back and slander him to his face.

Mujahid said: It applies generally to everyone who possesses these qualities.

“Who amasses wealth and counts it over and over, thinking that his wealth will make him immortal. No indeed! He will certainly be cast into the Crusher. And what will make you understand what the Crusher is? It is the kindled Fire of Allah, which reaches into the hearts.”

He then described him, saying: “Who amasses wealth.” Abu Ja‘far, Ibn Amir, Hamzah, and al-Kisa’i recited it with a doubled mīm, denoting abundance, while the others recited it without doubling. “And counts it over and over”: that is, he keeps account of it. Muqatil said: He has made it ready, stored it away, and made it his provision; it is said, “I have prepared and retained a thing,” when one keeps hold of it (3). “Thinking that his wealth will make him immortal”: that is, in this world; he imagines that, with his prosperity, he will not die. “No indeed!” is a rebuttal of his belief that his wealth will make him immortal. “He will certainly be cast”: that is, he will certainly be thrown “into the Crusher”—into Hell. Al-Hutamah is one of the names of the Fire, like Saqar and Laza (4). It was called al-Hutamah because it crushes and breaks bones.

“And what will make you understand what the Crusher is? It is the kindled Fire of Allah, which reaches into the hearts”: that is, its pain and torment reach the hearts. Reaching into and arriving at have the same meaning. It is related from the Arabs that they would say, “When did you reach our land?” meaning, “When did you arrive?”

The meaning of the verse is that it consumes every part of him until it reaches his heart. This was stated by al-Qurazi and al-Kalbi.