Tafsir of Ta-Ha 20:100

(Whoever turns away from it): For it is apparent that the pronoun in "from it" refers to the Reminder (al-dhikr), and the sentence is in the position of a descriptor for it. It is not appropriate to describe "honor" or the "mention among people" in this manner. It has been said: the pronoun refers to Allah, the Exalted, by way of iltifat (shifting of perspective), but this is contrary to what is apparent.

"Man" (whoever) is either conditional or relative, meaning: whoever turns away from the Reminder—which is of great significance and leads to the happiness of both abodes—and does not believe in it, "(then he) —that is, the one who turned away from it—(will bear on the Day of Resurrection a burden)," which is to say, a heavy punishment for his turning away and his other sins.

"Wizr" (burden) is originally applied to two meanings: a heavy load, and sin. Its application here to punishment, in view of the first meaning, is by way of an explicit metaphor (isti’ara musaraha), where the punishment is likened to a heavy load, and the term is borrowed for it, evidenced by the mention of the Day of Resurrection. In view of the second meaning, it is by way of a figurative expression (majaz mursal), in that the punishment is the requital for the sin, being a necessity of it or caused by it. The first is more appropriate to the subsequent words of the Exalted, "(and evil is the burden...), because it acts as a strengthening (tarshih) of that [metaphor]. This is supported by His saying in another verse, "But they will surely carry their burdens." Interpreting wizr as "sin" and understanding the statement as involving an elliptical noun—meaning "the punishment for or requital of a sin"—is not as strong.

A group, among them Dawud ibn Rafi’, read "yuhammalu" (he will be burdened) with a doubled 'mim', in the passive voice, because he is compelled to carry it, not that he carries it willingly. In this reading, "wizran" (a burden) is the second object.