Tafsir of Al-Asr 103:3

(Except for those who have believed and done righteous deeds) for they are in a trade that will never perish, as they have sold the fleeting and base for the everlasting and precious. They have exchanged the temporal, passing goods for the remaining righteous deeds. What a profitable deal it is, and what a clear, comprehensive benefit for good! The intention by the relative pronoun [“those who”] is everyone characterized by the description of the connection, not only the Commander of the Faithful—may God honor his countenance—and Salman al-Farsi—may God be pleased with him—as might be imagined from the fact that Ibn Abbas—may God be pleased with both of them—limited the mention to them. Rather, they are included in this as a primary inclusion, similar to how he limited the "loser" in [the description of] man to Abu Jahl, which is apparent.

This is an explanation of their perfecting of themselves, and His saying, exalted is He, (and advised each other to truth) is an explanation of their perfecting of others. That is, they advised one another regarding the established affair that cannot be denied and whose excellent effects do not vanish in either of the two abodes. It is all goodness, beginning with belief in God—mighty and majestic is He—and following His books and His messengers—peace be upon them—in every belief and deed.

(And advised each other to patience) against the sins which the soul craves by the judgment of human nature, for the acts of obedience which the soul finds difficult to perform, and for the afflictions that God—exalted is He—habitually tests one with. The aforementioned patience is included in the "truth," and it is mentioned after it, with the repetition of the preposition and the verb, to manifest the complete concern for it. It is also permissible that the first refers to the rank of ‘ibada (worship), which is doing what God—exalted is He—is pleased with, and the second refers to the rank of ‘ubudiyya (servitude), which is being pleased with what God—exalted is He—has done. For the intent of patience is not merely restraining the soul from what it craves to do or leave, but rather it is receiving what comes from Him—mighty and majestic is He—with beauty and internal and external contentment.

Salam, Harun, and Ibn Musa narrated from Abu ‘Amr [the reading of] al-‘asr with a kasra on the sad, and al-sabri with a kasra on the ba. Ibn ‘Atiyyah said: "This is not permissible except in stopping [at the word], by transferring the vowel." It is narrated from Abu ‘Amr [the reading of] al-sabri with a kasra on the ba as an ishmam (blending), and this—as mentioned—cannot be except when stopping. The author of al-Lawami‘ said: ‘Isa al-Basri read al-sabri by transferring the vowel of the ra to the ba, so as not to need to produce part of the vowel during a pause, nor to make it quiescent and thus combine two quiescent letters. This is a common linguistic dialect, not an anomalous one; rather, it is widespread. It is an indication of the grammatical case, a detachment from the meeting of two quiescent letters, and a fulfillment of the right of the word stopped upon to be quiescent.

Among this, as in al-Bahr, is his saying: "I am Jarir, my kunyah is Abu ‘Amr; I strike with the sword, and Sa‘d [is] in al-‘asr."

‘Abd ibn Humayd, Ibn Jarir, Ibn al-Mundhir, and others narrated from ‘Ali—may God honor his countenance—that he used to read: "By the ‘asr [the vicissitudes of] time, indeed man is in loss, and indeed he remains... until the end of time." ‘Abd ibn Humayd and Ibn Abi Dawud narrated in al-Masahif from Maymun ibn Mihran that he read: "By the ‘asr, indeed man is in loss, and indeed he remains in it until the end of time, except for those who believed..." and he mentioned that this was the reading of Ibn Mas‘ud.

Some of the Mu‘tazila used what is in this Surah as evidence that the perpetrator of a major sin is immortal in the Fire, because there is no exception made in it from the loss except those who believed and did righteous deeds. The response to this is that there is no indication in that beyond the fact that those not excepted are in loss. As for [the claim that they are] immortal in the Fire, there is no proof for that. Loss is general: it is either by immortality [in the Fire] if one dies a disbeliever, or by entering the Fire if one dies a sinner and they are not forgiven—or by missing the high ranks if they are forgiven. This is an excellent answer. Sheikh al-Maturidi—may God have mercy on him—has labored explanations in al-Ta'wilat to deflect this, so do not be heedless.

In the Surah, there is an incitement toward enjoining good and forbidding evil, and that a person should love for his brother what he loves for himself, in a way that is not hidden.