Tafsir of Al Imran 3:10

The apparent meaning is that what is intended by them is the category of disbelievers, encompassing all varieties. It has also been said: they are the delegation of Najran, or the Jews of Qurayzah and An-Nadir; it is narrated from Ibn Abbas—may Allah be pleased with both of them—that they are the polytheists of the Arabs.

(Will not avail them) that is, will not benefit them. It has been recited in the masculine [form] with a quiescent ya’, which is a form of exertion in finding the movement on soft letters burdensome.

(Their wealth) which they prepared to repel harm and attract benefits,

(Nor their children) through whom they support one another in important matters and upon whom they rely in overwhelming calamities. Placing the children after the wealth, while interposing the particle of negation, is—as the Shaykh al-Islam said—either because of their deep-rootedness in alleviating distress, or because wealth is the first resource one turns to when misfortunes descend.

(Against Allah) that is, against His punishment—Exalted be He. Min (from/against) indicates the beginning of the limit (ibtida’ al-ghayah), as Al-Mubarrad stated. His saying (in the least) is in the accusative case as a source (masdariyah); meaning, not even the smallest amount of benefit. It is permitted that it be an object, due to aghna (avail) having the meaning of dafa’ (to repel).

Min could also be for partition (tab’id), and it is connected to a deleted element that acts as an adjective for it; however, because it was placed before it, it became a state (hal). It could also be a second object, based on the meaning that aghna ‘anhu means "sufficed him," though the weakness in this is apparent. Abu Ubaydah said that min here has the meaning of ‘inda (near/with), but this is weak.

Many others have said: it is for substitution (badaliyyah), similar to its usage in the saying: "Would that we had, in place of the water of Zamzam, a cool drink that stayed out in the heat." From this is the saying of the Prophet—may Allah exalt and grant him peace: "And no possessor of greatness will have his greatness avail him against You." And the saying of Allah—Exalted be He: "And if We willed, We could have made from among you angels in the earth." The meaning would be: their wealth and children will not avail them in place of the mercy of Allah—Exalted be He—or in place of obedience to Him—Glorified be His station.

Allah Almighty negated this, even though the possibility of their wealth and children taking the place of Allah's mercy and obedience is something far-fetched—it would hardly cross a mind enough to require a rebuttal. This is an indication that these disbelievers have been so distracted by their wealth and children from Allah—Exalted be He—and from reflecting upon what is due to Him, that it appears to the observer as if they are those who believe that these things take the place of Allah's mercy and obedience. Similar to this is the saying of Allah—Exalted be He: "And neither your wealth nor your children are that which will bring you near to Us in status."

It has been objected that most grammarians—as is mentioned in Al-Bahr—deny the validity of badaliyyah (substitution) for min. Furthermore, the first explanation is more appropriate in appearance for terrifying the disbelievers, and more suitable to His saying: (And they are the fuel of the Fire).

(And likewise what follows it).

The fuel (al-waqud) with a fatha on the waw—and this is the recitation of the majority—means firewood. That is, those who are characterized by disbelief and are distanced from the glory of His presence are the firewood of the Fire which is stoked because of their disbelief. It is said: waqud (with fatha) is a dialectal variant of wuqud (with damma), and it was recited by Al-Hasan as a verbal noun meaning "the stoking." In that case, a genitive (mudaf) is estimated, meaning: "the people of its stoking." The first [view] is the correct one.

The preference for the nominal sentence is to indicate the verification and establishment of the matter, or to signify that their true state is that, and that while they are in the world, they are the fuel of the Fire in their very persons. It is either a new sentence establishing the lack of avail, or it is conjoined to the first sentence which functions as the predicate of inna. As for hum, it is possible that it is a subject (mubtada’) and it is possible that it is a separator (fasl).