That is, the believers. Al-Hasan said: the fearful; and it was also said: the obedient. Muqatil ibn Hayyan said: the humble. The root meaning of khushuʿ is stillness. Allah Most High says: “All voices will be hushed before the Most Merciful.” (20:108) Thus, one who is humble is settled in obedience to Allah Most High.
“Those who think”: that is, those who are certain [that they will be resurrected, brought to account, and returned to Allah Most High; in other words, they affirm the Resurrection. Their return after death to the place of gathering is described as a return to Him]. (1)
The Arabic word zann is a contronym: it can mean doubt, certainty, or hope, just as rajaʾ can mean fear, hope, or security. “That they will meet their Lord”: that is, they will behold their Lord in the Hereafter—this is the vision of Allah. It was also said that what is meant by meeting is their coming to Him. “And that to Him they will return”: and He will recompense them according to their deeds.
“O Children of Israel, remember My favour which I bestowed upon you, and that I favoured you above all peoples”: that is, the peoples of your time. Although this favouring applied to the forefathers, it nevertheless brings honour to their descendants.
“And fear a Day”: that is, fear the punishment of a Day “when no soul will avail another in any way”—that is, it will not discharge a right incumbent upon it. It was also said: it will not benefit it; and it was also said: it will not suffice it against any hardship. “Nor will intercession be accepted from it.” Ibn Kathir and Yaʿqub recited this with the feminine verb form, in agreement with the gender of “intercession”; the rest recited it with the masculine verb form, because shafʿ and shafaʿah both have the same meaning, just as waʿz and mawʿizah both mean admonition. Thus, the masculine form follows the meaning, while the feminine follows the wording, as Allah Most High says: “There has come to you an admonition from your Lord.” (10:57) Elsewhere He says: “Then whoever receives an admonition from his Lord…” (2:275) That is, no intercession will be accepted from it if that soul is a disbeliever. “Nor will any ransom be taken from it”: that is, a redemption payment. It is called so because it is equivalent to the one being ransomed. And ʿadl means an equivalent. “Nor will they be helped”: they will not be protected from Allah’s punishment.