Tafsir of Ash-Shu`ara' 26:136

"(They said: It is all one to us, whether you exhort or are not of those who exhort.)" That is, we will not desist from what we are upon. They said this by way of belittling and indifference toward what he, peace be upon him, frightened them with. They turned away from saying "or you do not exhort," which is what the literal outward form would dictate, in order to emphasize their complete lack of regard for his exhortation—for their statement, as it appears in the majestic arrangement, implies the equivalence of his exhortation and the absolute, eloquent negation: the negation of his belonging to the count and genus of exhorters.

It is said regarding the aspect of emphasis: "Kāna" (in takun) indicates continuity, and "al-wā'iẓīn" (the exhorters) indicates perfection, considering their state in the context of the negation. That is: "It is all one to us whether you exhort, or whether the state of you not being among the group of those who exhort continues completely, such that the opposite is not expected of it."

It is stated in al-Baḥr that the antithesis mentioned is for the sake of the verse-ending (fāṣilah), as in His saying, Exalted is He: "It is the same for you whether you call them or you are silent." Often, what is not beautiful without verse-endings becomes beautiful with them. This is not substantial, as is not hidden.

It is narrated from Abū ‘Amr and al-Kisā’ī that they assimilated the ẓā’ into the tā’ in "wa'aẓta." Ibn Muḥaiṣin and al-A'mash recited it with assimilation, except that al-A'mash added the object pronoun, reciting it as "wa'aẓtanā." It ought to be obscured (ikhfā’), because the ẓā’ is voiced and emphatic, while the tā’ is voiceless and non-emphatic; thus, the ẓā’ is stronger than the tā’. Assimilation is only beautiful in identical letters or in close letters if the first is weaker than the second. As for assimilating the stronger into the weaker, it is not beautiful. If something of that nature comes in the Qur’an through the transmission of reliable narrators, it must be accepted, even if other forms are more eloquent and logical.