Tafsir of Al-Masad 111:3

(He will enter a fire): He will inevitably enter it in the Hereafter and endure its heat. The seen (in sa-yasla) is for the confirmation of the threat, and the tanwin (on naran) is for magnification, meaning: a great fire.

(Possessing flame): Possessing great ignition and blaze, which is the fire of Hell.

(What did his wealth avail him?): It is said in al-Kashf that this is an inception (istinaf) as an answer to what he used to say, "I will ransom myself with my wealth," imagining that it would be true. It contains a confounding of him and mockery of the wealth and children he used to boast about. This sentence is a depiction of [his] destruction in a way that manifests the uselessness of wealth and children, and this is apparent according to the interpretation that "what he earned" refers to his children.

Some scholars of excellence said: The first [reference to "what he earned"] is an allusion to the destruction of his deeds, and this is an allusion to the destruction of his soul. This also applies to some of the previous interpretations, so bear that in mind and do not be heedless.

And His saying, Exalted is He...