Tafsir of Maryam 19:38

(Hearken to them and behold them!) This is an expression of astonishment at the sharpness of their hearing and sight on that day. Its meaning is that their hearing and sight—(on the day they come to Us) for reckoning and recompense, meaning the Day of Resurrection—are worthy of being marveled at, after they had been deaf and blind in this world. This has been narrated from al-Hasan and Qatadah.

Ali ibn Isa said: It is a threat and an intimidation; meaning, they shall soon hear what will tear their hearts asunder, and they shall see what will blacken their faces.

From Abu al-Aliyah, it is an imperative in the literal sense, addressed to the Messenger (may Allah bless him and grant him peace), commanding him to make them hear and see the promises of that day and what will befall them therein.

According to the first two interpretations, the prepositional phrase ("to them") is in the nominative position, as is the well-known view. According to the final interpretation, it is in the accusative position, because "hearken" is a literal imperative command and its subject is hidden (obligatorily). It has been said that in the case of astonishment, it is also so, and the subject is the pronoun of the infinitive.

(But the wrongdoers are this day)—meaning, in this world—(in manifest error)—the end of which cannot be perceived, as they have completely neglected to listen and observe. The noun "the wrongdoers" was placed in the stead of a pronoun to indicate that they are, in that [state], wrongdoers to their own selves.

The parenthetical clause [istidrak] regarding what was reported from Abu al-Aliyah relates to His, the Exalted’s, saying: "So woe to those who disbelieve."