Tafsir of Al-Hajj 22:48

(And how many a city) meaning: how many inhabitants of a city (I gave respite), just as I have given respite to these people, to the extent that they denied the coming of the punishment they were promised and sought to hasten it out of mockery and to defy their messengers, peace be upon them, just as these people have done. This sentence is a conjunction to what preceded it; it was brought to confirm the refutation as mentioned previously. Therefore, the waw (and) was used here, whereas the fa (so) was used in its preceding counterpart. It has been said: this is because it was substituted for a sentence conjoined with it, and repeating the fa confirms the substitution. Others said: the fa was used there because that sentence was consequential to what preceded it, while it was not used here due to the lack of such consequence.

His saying, Exalted is He: (while it was wrongdoing) is a circumstantial clause indicating the perfection of His forbearance, Exalted is He, and implies a veiled allusion to the wrongdoing of those who seek to hasten the punishment. That is: I granted it respite while it was in a state of wrongdoing, deserving the hastening of punishment, just like the practice of these people. (Then I seized it) with punishment and exemplary retribution after a long period of respite and delay.

(And to Me is the final destination) meaning: to My judgment is the return of all people, or all the inhabitants of the city, not to anyone else—neither independently nor in partnership. Thus, I will do with them what I will, in a manner befitting their deeds. This sentence is an interstitial tailpiece confirming what preceded it, and it explicitly declares what was conveyed through veiled allusions: that the ultimate fate of those who seek to hasten the punishment shall also be what was mentioned regarding the grievous seizure.