Al-Mu’minun: (10) Those are the inheritors.

(Those) is a reference to the believers, based on their possessing the attributes previously mentioned.

It is preferred over the use of a pronoun (implied reference) to signify their distinction from others through these qualities, and to place them in the position of being physically pointed out. The sense of distance contained within the demonstrative (pronoun) serves to announce the loftiness of their rank and the remoteness of their degree in virtue and honor.

That is, those described with the aforementioned majestic attributes:

(Are the inheritors)

(Meaning: They are the most deserving to be named inheritors, to the exclusion of others who have not possessed those attributes among the believers. It is also said: [they are the inheritors] of the desired wealth, treasures, and precious things.)