Tafsir of Al Imran 3:171

They rejoice, and this is repeated for emphasis; and to it may be linked His saying, the Almighty: "with a grace from Allah and a bounty, and that Allah does not waste the reward of the believers." It would then serve as an explanation and interpretation of His saying, the Glorified: "no fear shall be upon them, nor shall they grieve." For fear is distress that befalls a person from an anticipated evil, and grief is distress that befalls him from the loss of a benefit or the occurrence of a harm. Whoever is immersed in a grace from Allah the Almighty and a bounty from Him, the Glorified, shall never grieve; and whoever has had his deeds acknowledged and not wasted shall not fear the outcome. It is also permissible for that negation to be explained solely by His saying, the Majestic: "with a grace from Allah and a bounty," without appending what follows it. It has been said that the first rejoicing is for the warding off of harms—hence it was mentioned first—and the second is for the attainment of joys. Or, the first is on behalf of their brethren, and the second is for themselves. Some have parsed "they rejoice" as a substitute for the first, which is why the conjunction 'wa' (and) was not attached to it.

"From Allah" is linked to a deleted term that acts as an adjective for "grace," reinforcing the intrinsic grandeur signified by the indefiniteness of the noun with extrinsic grandeur. "Bounty" and "grace" are combined, even though they often express the same meaning, either for emphasis or to signify that what He, the Glorified, has singled them out with is not merely a grace sufficient for their needs, devoid of any increase in joy and pleasure, but rather something that exceeds it and multiplies it. A parallel to this is His saying, the Almighty: "For those who do good is the best [reward] and more." The conjunction "and that" (wa anna) is linked to "bounty" or to "grace," and in both interpretations, the content of what follows it is included in what is being rejoiced over.

Al-Kisa'i read it as "inna" (with an 'i' kasra under the alif), as a concluding comment on the content of the preceding verses, or as a parenthetical clause between the follower and the followed, based on the view that the coming relative pronoun refers to "those who have not yet joined them."

By "the believers," it is meant either the martyrs—expressing this to indicate the loftiness of the rank of faith and that it is the pivot of the happiness they attained—or all the believers, in which case the mention of their rewards being paid in full is counted among the things they rejoice over, as necessitated by the conjunction, by virtue of brotherhood in religion. Many have chosen this latter view. It is supported by what Ibn Abi Hatim recorded from Ibn Zayd: that this verse encompasses all believers besides the martyrs, and rarely did Allah the Almighty mention a bounty He bestowed upon the prophets or a reward He gave them without His mentioning what He bestowed upon the believers after them. The verse contains an indication that whoever has no faith, his deeds are rendered void and his rewards are wasted.