Tafsir of Al-Baqarah 2:46

(Those who know/think [yazunnu] that they will meet their Lord and that to Him they will return.)

Zann (thought/conjecture) in its origin means supposition (al-husban). Liqa’ (meeting) is the arrival of one of two bodies to the other such that they touch. The intended meaning of meeting the Lord, Glorified be He, is either the encounter with His reward or [the act of] vision, according to those who permit it. Both are conjectured and expected, for even if the humble person knows that there must be a reward for righteous deeds, and is certain that the believer will see his Lord on the Day of Return, from where would he know how his deeds will be concluded? Thus, describing them as having zann is an indication of their fear and their lack of security from the stratagem of their Lord: ("And none feels secure from the plan of Allah except the people who are the losers"). In attaching this to the humble ones at that moment is a subtlety that is not hidden.

However, linking "that they will return to Him" to what precedes it prevents interpreting zann in the aforementioned manner, because returning to Him, Exalted be He, through resurrection or the outcome toward retribution generally, is something that does not suffice with mere conjecture and expectation; rather, it must be something certain. Unless, perhaps, a verb is implied for it—that is, "and they know"—or it is said: zann relates to the totality as a whole, and as such, it is not certain, even if one of its two parts is certain. Or it is said: the "return to the Lord" here refers to the outcome toward His specific retribution—namely, the reward in the Abode of Peace and dwelling in His proximity, Glorified be His Majesty. All of these are contrary to the apparent meaning.

For this reason, it was chosen to interpret zann metaphorically as certainty, with the meaning of expectation and anticipation included within it. "Meeting Allah" means being gathered to Him, and "return" means being recompensed, whether by reward or punishment. It is as if He, Exalted be His Majesty, said: They know they will be gathered to Him to be recompensed, awaiting that. The point in using zann is to exaggerate the suggestion that he who holds this thought would not find what preceded (the aforementioned hardships) difficult, so how much more [would that apply to] he who is certain of it?

The mention of the title of Lordship (Rububiyyah) serves to intimate that Lordship and Ownership are the cause of the decree. Making the predicate of "that" (anna) a noun in both instances [i.e., mulaqu and raji'un] signifies the realization and establishment of the meeting and the return in His presence. Ibn Mas’ud (may Allah be pleased with him) read it as "they know" (ya’lamun), which supports this interpretation.

From the perspective of symbolic indication (Isharah):

("Do you command people to righteousness") which is the beautiful action that necessitates the purity of the heart and the sanctity of the soul ("while you do not practice it") in that which would elevate you from the station of the manifestation of acts to the manifestation of attributes. ("While you recite the Book") of your innate nature (fitrah), which commands you to the religion that traverses with you the path of Tawhid. ("Will you not then reason?") so that you may bind the absolutes of your blameworthy attributes with the tether of the ancient lights that have been bestowed upon you.

"Seek help and assistance from Him who possesses true power, through patience" regarding what is done to you, so that you may reach the station of contentment, "and [through] prayer," which is the state of constant surveillance (muraqabah) and presence of heart to receive the manifestations of the Lord. Indeed, surveillance is burdensome, except for those whose hearts are broken and whose spirits are softened for the reception of the lights of subtle manifestations and the dominance of their overpowering majesty. They are the ones who are certain that they are in the presence of their Lord, "and that to Him they will return" through the annihilation of their attributes and their erasure within His attributes; thus, they find nothing in the Abode but the affairs of the King, the Subtle, the Irresistible.