Muhammad ibn Jarir said: (1) The pronoun refers back to the transaction. When the loss of their transaction became clear to them—because they had sold the Hereafter for this worldly life—they said, “Alas for us, for what we neglected concerning it,” meaning, concerning the transaction. [The mention of the transaction was omitted] (2) because His words, “They have certainly lost,” suffice to indicate it, since loss occurs only in a transaction of sale. Regret is intense remorse, such that the remorseful person is worn down, as one whose mount becomes exhausted on a long journey.
“They will bear their burdens”—that is, their heavy loads and sins—“on their backs.” Al-Suddi and others said: When the believer is brought forth from his grave, he will be met by one of the most beautiful in appearance and sweetest in fragrance. It will say to him, “Do you recognize me?” He will reply, “No.” It will say, “I am your righteous deed. Ride me, for how long you rode me in this world!” This is the meaning of His saying, exalted is He: “On the Day We will gather the righteous to the Most Merciful as a delegation” (Mary, 85), meaning, mounted.
As for the disbeliever, he will be met by one of the ugliest in appearance and foulest in smell. It will say, “Do you recognize me?” He will reply, “No.” It will say, “I am your wicked deed. How long you rode me in this world ⦗117/b⦘; today, I shall ride you.” This is the meaning of His saying: “They will bear their burdens on their backs.” “Unquestionably, evil is what they bear!” Ibn Abbas said: What an evil burden they carry.
“The life of this world is nothing but play and amusement”: it is falsehood and delusion, with no permanence to it. “But the abode of the Hereafter”: Ibn Amir recited it as “the abode of the Hereafter,” placing “abode” in a construct relationship with “the Hereafter.” A thing may be annexed to itself when the expressions differ, as in “the grain of the harvest,” and in such phrases as “the first Rabi” and “the congregational mosque.” This world was named for its nearness; it was also said: for its lowliness. The Hereafter was named so because it comes after this world. “It is better for those who fear Allah,” that is, who fear polytheism. “Will you not then understand?”—that the Hereafter is superior to this world.
The reciters of Medina, Ibn Amir, and Yaqub read this in the second-person form here, as well as in Surah al-Araf, Surah Joseph, and Surah Ya-Sin. Abu Bakr agreed with them in Surah Joseph, and Hafs agreed with them except in Surah Ya-Sin. The others read it in the third-person form in all these places.
His saying, exalted is He: “We certainly know that what they say grieves you.” Al-Suddi said: Al-Akhnas ibn Shariq met Abu Jahl ibn Hisham, and Al-Akhnas said to Abu Jahl, “O Abu al-Hakam, tell me about Muhammad: is he truthful or a liar? There is no one here besides me to hear what you say.” Abu Jahl replied, “By Allah, Muhammad is indeed truthful, and Muhammad has never lied. But if the sons of Qusayy hold the standard, the provision of water, the custodianship, the council chamber, and prophethood, what will remain for the rest of Quraysh?” So Allah, exalted is He, revealed this verse. (3)
Najiyah ibn Kab said: Abu Jahl said to the Prophet, peace and blessings be upon him, “We do not accuse you or declare you a liar; rather, we deny what you have brought…”