Tafsir of Ash-Shu`ara' 26:88

(يوم) is a badal (substitutive apposition) for "the day they are resurrected" (yawma yub'athūn). It is brought forth as an affirmation to emphasize the terror of that day and as a prelude to the exception that follows it. This continues up to the Almighty’s saying: "Indeed, in that is a sign..." and this is part of the speech of Ibrahim, peace be upon him.

Ibn Atiyyah, after parsing the adverb as a substitute for the first adverb, stated: "In my view, these verses are disconnected from the speech of Ibrahim, peace be upon him; they are information from Allah, the Mighty and Majestic, pertaining to the description of that day in which Ibrahim requested that Allah not disgrace him." It is not hidden that this view is unsound while maintaining the position of the badal.

The intended meaning of "sons" (banūn) is its immediate, literal implication. Others have said the intended meaning is all helpers and supporters. Still others have said the meaning is: a day on which nothing of the good things or adornments of the world will be of benefit; it is limited to the mention of wealth and sons because they are the greatest of those good things and adornments. And regarding His saying, the Almighty: