Tafsir of Al-Masad 111:2

(His wealth did not avail him) Meaning: His wealth did not avail him when ruin befell him. This is on the basis that mā (ما) is negative. It is also permissible for it to be interrogative, in the accusative case due to what follows it, functioning as an object or a cognate accusative (maf‘ūl muṭlaq); meaning: "How much did his wealth avail him?" or "What thing did his wealth avail him?"

(Nor what he earned) Meaning: And that which he earned. This is on the basis that mā is a relative pronoun. It is also permissible for it to be an infinitive particle (maṣdariyyah), meaning: "And his earning." Abu Hayyan said: If the first mā is interrogative, it is permissible for this one to be likewise; meaning: "And what thing did he earn?"—implying he earned nothing. Isam al-Din said: It is possible that it is negative, and the meaning is: His wealth did not avail him any harm, nor did what he earned avail him any benefit. The apparent meaning is that he made the subject of "earned" (kassaba) the pronoun referring to the wealth, and you see how that is.

It is suggested in al-Bahr that it is a relative pronoun, with the pronoun of reference (the ‘ā’id) omitted; meaning: "And that which he earned by means of it"—of profits, results, benefits, prestige, and followers. Or, "His wealth—that which he inherited from his father, and that which he earned by his own self." Or, "His wealth and that which he earned from his foul work," which is his scheming in enmity toward the Prophet—may Allah bless him and grant him peace—as al-Dahhak said. Or, "From his work which he thinks is of some value," as in His saying: And We arrived at what they had done of deeds and made them as dust dispersed (Al-Furqan: 23), as Qatadah said.

From Ibn Abbas and Mujahid: What he earned refers to his children. Abu Dawud narrated from Aishah in a marfu‘ (elevated) hadith: "The best of what a man consumes is from his earnings, and his child is from his earnings."

It is reported that he [Abu Lahab] used to say: "If what my brother’s son says is true, then I shall ransom myself from it with my wealth and my children." He had three sons: ‘Utbah, Mu‘attib, and ‘Utaybah. The first two accepted Islam on the day of the Conquest [of Makkah], and the Prophet—peace and blessings be upon him—was pleased with their Islam and prayed for them; they both witnessed [the battles of] Hunayn and Ta’if. ‘Utaybah (the diminutive form) did not accept Islam. Concerning this, the author of al-Ba’ says:

I disliked ‘Utaybah when he committed a crime, And I loved ‘Utbah when he accepted Islam. Likewise, Mu‘attib is a Muslim, so take heed, And fear that you might revile a Muslim youth.

Umm Kulthum, daughter of the Messenger of Allah—may Allah bless him and grant him peace—was married to ‘Utaybah, and her sister [Ruqayyah] was married to his brother, ‘Utbah. When this surah was revealed, Abu Lahab said to them: "My head and your heads are forbidden to one another if you do not divorce the two daughters of Muhammad—may Allah bless him and grant him peace." So they divorced them.

However, ‘Utaybah (the diminutive) had intended to travel to the Levant with his father, and he said: "I will go to Muhammad—peace and blessings be upon him—and offend him." So he came to him and said: "O Muhammad, I disbelieve in The Star when it descends (An-Najm: 1) and in He who approached and descended (An-Najm: 8)." Then he spat in the direction of the Messenger of Allah—may Allah bless him and grant him peace—though nothing touched him. He divorced his daughter, Umm Kulthum. He angered the Prophet—peace and blessings be upon him—by what he said and did, so the Prophet—may Allah bless him and grant him peace—said: "O Allah, unleash upon him a dog from Your dogs."

Abu Talib was present and disliked this, saying: "O nephew, how little need you have for this invocation!"

He returned to his father, then they set out for the Levant and settled in a place. A monk from a monastery looked down upon them and said: "This land is infested with lions." Abu Lahab said: "O group of Quraish, assist me tonight, for I fear for my son the invocation of Muhammad—may Allah bless him and grant him peace." They gathered their camels and made them kneel around them in fear of the lion. A lion came, sniffing their faces until it reached ‘Utaybah, and killed him.

Concerning this, Hassan says: "Who returns this year to his family? / No, the one who was eaten by the lion shall not return."

Abu Lahab himself perished from al-‘adsah (a plague-like disease) after the Battle of Badr by seven nights. His family avoided him for fear of contagion, as the Quraish used to fear it like the plague. He remained for three days until he began to rot. When they feared disgrace, they hired some Sudanese men who carried him and buried him. In one narration, they dug a hole for him and pushed him with a stick until he fell into it, then pelted him with stones until they covered him. In another, they did not dig for him, but rather leaned him against a wall and threw stones upon him from a distance until he was hidden. Thus, the matter occurred just as the Quran had informed.

Abdullah read: Wa-mā-ktasaba (And what he acquired) in the form of ifti‘āl.