Tafsir of As-Sajdah 32:26

(Has it not become clear to them?) The hamza is for denunciation, and the waw is for conjunction with an implied [verb] required by the context, which the conjoined element matches in meaning, according to what more than one [scholar] has chosen. The verb "to guide" (hadā) is either of the category of "so-and-so gives" (i.e., yu‘ṭī), where the intent is the occurrence of the action itself without considering a direct object; or it is in the sense of "clarification" (tabyīn), in which case the object is omitted and the subject is a pronoun referring to what is in the mind, which is then explained by His saying: (How many generations We have destroyed before them).

"How many" (kam) is in the accusative position governed by "We have destroyed" (ahlaknā); that is: Have they been heedless, and has the guidance not occurred for them—or has the outcome of their affair or the path of truth not been made clear to them—by the multitude of those whom We destroyed, or the multitude of the destruction of those who were destroyed from the past generations, such as ‘Ad, Thamud, and the people of Lot?

It is not permissible for "how many" (kam) to be the subject (of "guide") due to its requirement for initial position, as al-Zajjaj asserted, narrating this from the Basrans. Al-Farra’ said: Kam is in the nominative position as the subject of "guides" (yahdi), as if you said: "Have the destroyed generations not guided them so that they might take heed?" It cannot be omitted, because the subject is not omitted except in specific instances that do not include this; nor can it be a hidden pronoun referring to what comes after, because that would necessitate the pronoun referring to something that is later in both wording and rank in a place where such is not permissible. Nor can the sentence itself be the subject, because, according to the correct view, it does not function as a subject unless its wording is intended, such as in: "La ilaha illa Allah" (There is no god but Allah) protects blood and wealth.

It has been deemed permissible that the subject is the pronoun of Him—exalted is His state—due to the prior mention of Him, the Glorified, in His saying: (Indeed, your Lord...) and so on. This is supported by the reading of Zayd: ("We guide" nahdī for them) with the nun of majesty. Al-Khafaji said: "The verb is made transitive by bi (by/through) instead of an object, referring to the content of the sentence, because it contains the meaning of knowledge—so do not be heedless."

(Walking in their dwellings) meaning they pass through their trading routes, by their houses and lands, and observe the traces of their destruction. The sentence is an adverbial state (ḥāl) describing the pronoun in "for them." It is also said that it describes "the generations," and the meaning is: We destroyed them while they were in a state of heedlessness. It is also said to be an initiating sentence explaining the manner of their guidance.

Ibn al-Sumayqa‘ read (walking yamashshūna) with a shaddah, as the taf‘īl form derived from walking (mashy) to signify frequency. (Indeed, in that) meaning, in what was mentioned of Our destruction of the past, rebellious nations, or in their dwellings, (are signs) great in their essence and many in number. (Do they not then hear?) these signs with the hearing of contemplation and taking heed?