Tafsir of Luqman 31:22

(And whoever submits his face to Allah), meaning that he entrusts all his affairs to Him—Exalted is He—and turns toward Him—Glorified is He—with his heart and his entire being. Al-Islam (submission) here is synonymous with at-taslim (surrender/entrustment). The "face" denotes the essence (the self), and the expression is a metaphor for what we have indicated: the surrender of all affairs to Him—Exalted is He—and the complete turning toward Him—Mighty and Majestic is He. Al-Islam may be constructed with the particle lam to signify the meaning of sincerity (ikhlas).

Ali—may Allah honor his face—as-Sulami, and Abdullah bin Muslim bin Yasar read it as (yusallim) with the shaddah on the lam, derived from taslim (surrender), which is more famous in the sense of entrusting than islam.

(While he is a doer of good), that is, in his deeds. The sentence is in the position of a state (hal).

(Then he has grasped the most trustworthy handhold). He has clung with the most complete attachment to the most reliable of causes. This is a complex representational simile (tashbih tamthili), where the state of the one who relies upon Allah—Mighty and Majestic is He—who entrusts all his affairs to Him and excels in his deeds, is likened to one who ascends a towering mountain or descends from it, then grasps the most secure handhold of a sturdy rope, safe from breaking. It is also permitted that there is a metaphor in the singular term, which is "the most trustworthy handhold," by likening beneficial, praiseworthy reliance to it; thus, the term is borrowed for it.

(And to Allah belongs the outcome of all matters). Meaning, they return to Him—Glorified is He—and not to anyone else. No one besides Him—Glorified is He—has any authority over them regarding command, prohibition, reward, or punishment. Therefore, He—Glorified is He—will reward this person who relies upon Him with the best of rewards. It is also said: He will reward each of them—this one who relies and that one who disputes—with what is appropriate for them according to the requirements of wisdom. The definite article "al" in "the matters" (al-umur) is for encompassing all things (istighraq). It is also said that it may refer to a specific covenant (al-ahd), meaning the matters previously mentioned, such as disputation and what follows it. Placing "to Allah" first is for restriction (hasr), in refutation of the disbelievers in their claim that their deities have authority over some matters.

Some have chosen the view that the placement is for the glorification of the Divine Name and to observe the rhyme scheme, assuming that encompassing all things (istighraq) is sufficient and does not require restriction, but this is not the case.