Tafsir of As-Saffat 37:60

The apparent meaning is that the reference is to what they were informed of regarding the continued negation of death and the continued negation of torment for them. It is also permissible that it refers to the state of bliss they are in, alongside the continuation of those two negations. Thus, if the statement is a continuation of the speech of the speaker [mentioned in the previous verses], "Are we not to die?" etc., then it contains that speaker’s allusion to the manifestation of the bliss, and the omission of explicitly stating it is due to the sufficiency of that manifestation.

It is also permitted that this is the speech of Allah the Exalted, said by Him, Glory be to Him, as a confirmation of the speaker’s statement and a validation of it, addressing thereby His Beloved—upon him be blessings and peace—and his nation. The emphasis is for the sake of highlighting the importance of the news. It was [also] recited as: "Indeed, this is the great provision," which refers to that which they have been provided of supreme felicity.