“On the Day when every soul will find whatever good it has done brought forth, and whatever evil it has done, it will wish that there were a great distance between itself and that evil. Allah warns you about Himself, and Allah is Most Kind to His servants.” (30)
“Say: Whether you conceal what is in your breasts”—that is, in your hearts—“of affection for the disbelievers, or disclose it,” by expressing allegiance to them in word and deed, “Allah knows it.” Al-Kalbi said: “Whether you conceal in your hearts your denial of the Messenger of Allah, peace and blessings be upon him, or disclose it by making war upon him and fighting him, Allah knows it and keeps it against you until He requites you for it.” Then He says: “And He knows”—this is in the nominative as a new independent clause—“whatever is in the heavens and whatever is on earth.” That is, if nothing in the heavens or on earth is hidden from Him, then how could your allegiance to the disbelievers and your heart’s inclination toward them be hidden from Him? “And Allah has power over all things.”
Regarding His saying, Exalted is He, “On the Day when every soul will find”: the word “Day” is in the accusative because the descriptive particle has been omitted; that is, “on a Day.” It is also said that it is governed by an implied verb, meaning: Remember and fear the Day when every soul will find “whatever good it has done brought forth,” with nothing of it diminished, as Allah, Exalted is He, says: “They will find all that they did present.” (al-Kahf, 49) As for “and whatever evil it has done,” some construed it as a predicate in the accusative position; that is, every soul will find brought forth whatever good [and evil it has done, and will rejoice at the good it has done] (1), while others construed it