“Indeed, as for those who disbelieve, neither their wealth nor their children will avail them anything against Allah. They are the fuel of the Fire—like the way of Pharaoh’s people and those before them: they denied Our verses, so Allah seized them for their sins. And Allah is severe in punishment. Say to those who disbelieve: ‘You will be defeated and gathered into Hell—an evil resting place!’” (10–12)

Regarding His words, “Our Lord, surely You will gather all people for a Day”: that is, for the reckoning of a Day. It has also been said that the particle means “on,” that is, on a Day “about which there is no doubt”—that is, no uncertainty. This is the Day of Resurrection. “Indeed, Allah never breaks His promise”: the word translated “promise” is a noun of the mifʿāl form, derived from the verb “to promise.”

Regarding His words, “Indeed, as for those who disbelieve, neither their wealth nor their children will avail them”: they will neither benefit them nor ward anything off from them. “Against Allah”: al-Kalbi said, “Against Allah’s punishment.” Abu ʿUbaydah said that “against” here means “with,” that is, with Allah. “They are the fuel of the Fire.”

“Like the way of Pharaoh’s people”: Ibn ʿAbbas, may Allah be pleased with him, ʿIkrimah, and Mujahid said: like the conduct and deeds of Pharaoh’s people in their disbelief and denial. ʿAta’, al-Kisa’i, and Abu ʿUbaydah said: like the established way of Pharaoh’s people. Al-Akhfash said: like the affair and condition of Pharaoh’s people. Al-Nadr ibn Shumayl said: like the custom of Pharaoh’s people. What is meant is that the custom of these disbelievers in denying the Messenger and rejecting the truth was like the custom of Pharaoh’s people. “And those before them”: the disbelievers among the past nations, such as ʿAd, Thamud, and others. “They denied Our verses, so Allah seized them”: that is, Allah punished them “for their sins.”

It has also been said that the construction of the verse means: “Indeed, as for those who disbelieve, neither their wealth nor their children will avail them” when vengeance and punishment come upon them, just as with Pharaoh’s people and the disbelievers of the bygone nations: We seized them, and so neither their wealth nor their children availed them. “And Allah is severe in punishment.”

Regarding His words, “Say to those who disbelieve: ‘You will be defeated and gathered into Hell’”: Hamzah and al-Kisa’i recited both verbs in the third-person form, meaning that they will be defeated and gathered. The others recited both in the second-person form, as direct address, meaning: Say to them, “You will be defeated and gathered.” Muqatil said: He meant the polytheists of Mecca; that is, say to the disbelievers of Mecca: “You will be defeated on the Day of Badr and gathered into Hell in the Hereafter.”