Tafsir of Saba' 34:4

This is connected to His, the Exalted’s, saying: "It will surely come to you." It acts as the causal reason for its arrival and an explanation of the requirement for its occurrence; thus, it is a continuation of what is being sworn upon. The essence of the discourse is that wisdom necessitates its establishment, and the exhaustive knowledge that encompasses the Unseen and all particulars—both manifest and hidden—is present. Furthermore, the Power that necessitated the creation of the world and all that is within it, and making it a grace as previously mentioned, exists. Thus, the requirement is complete and the impediment is removed. Consequently, the verse does not rely solely upon the oath for its rebuttal.

In al-Bahr, it was suggested that it is connected to "does not escape Him" (la ya'zubu 'anhu). Abu al-Baqa’ favored this view, though it was countered by the argument that the knowledge of the Exalted is not for the sake of reward. It was also said to be connected to the implied meaning of "in a clear Book," but this is as you can see.

"Those..." is a demonstrative reference to those mentioned [the believers] by virtue of their description within the relative clause. The sense of remoteness [in the Arabic pronoun ula'ika] serves to signal their elevated status in virtue and honor. That is, those described with belief and the performance of righteous deeds:

"...for them..."—due to that—"...is forgiveness..." for some of the lapses that occurred from them, which humans can rarely avoid, "...and a noble provision"—meaning, one that is excellent, involving neither toil nor obligation.