Tafsir of Sad 38:39

[39] This is either a narration of what Solomon, peace be upon him, was addressed with, clarifying the magnitude of the kingdom he was granted and that it was entrusted to him entirely; or it is the utterance of an implied saying, coordinated with "We subjected" (sakhkharna), or a circumstantial qualifier of its subject. That is: "And We said," or "Being the ones who said to him: 'This...'"

The reference is to what was given to him of the aforementioned—meaning: "This which We have given you of the great kingdom, the expansion, and the authority over that which no one else was given authority over, is Our gift specific to you; so give to whom you wish, and withhold from whom you wish, without being brought to account for either of the two actions, nor questioned about it in the Hereafter, due to the absolute delegation of authority to you."

"Without reckoning" (bi-ghayr hisab) is a circumstantial qualifier of the hidden subject in the imperative (amnun). The Fa (in fa-amnun) is consequential. "This is Our gift" is a subject and predicate, and the predicate is qualified by what we have pointed to regarding the consideration of specificity—that is, "Our gift specific to you." Or it may be said: its mention is not for the sake of informing, but so that what follows may be predicated upon it, like the saying: "This is their abode, and you are yearning; what remains of tears in the eyelids?"

It is permitted that "without reckoning" be a circumstantial qualifier of "the gift," similar to [the Quranic verse] "This is my husband, an old man" (hadha ba'li shaykhan)—meaning: "This is our gift, accompanied by no reckoning for it in the Hereafter," or "This is our gift, very abundant, which cannot be counted or calculated due to its extreme quantity."

It is also possible that it is a connected attribute of "the gift," and some considered it a restriction upon it to complete the meaning, in which case one does not need to consider the aforementioned. Based on both estimations, what is between them is an interpolation (i'tirad), so separation by it causes no harm. The Fa is interpolative; the coupling of interpolation with it has occurred, just as it has occurred with the Waw, such as in the saying: "And know—for a person's knowledge benefits him—that whatever has been decreed will surely come."

It is said: the reference is to the subjection of the devils, and what is meant by "bestowing" and "withholding" is releasing them or keeping them in shackles. "Bestowing" (mann) can mean "releasing," as in His saying, Exalted is He: "Then either grace afterwards or ransom." In this case, it is more fitting that "without reckoning" be a circumstantial qualifier of the hidden subject in the imperative. This view was narrated by Ibn Jarir and Ibn Abi Hatim from Ibn Abbas.

As for what was narrated from him—that it is a reference to what was granted to him, peace be upon him, of women and the ability to have intercourse with them—it is not likely to be correct, as there was no mention of that in the verse. The majority opted for the first view, and it is the most evident. Ibn Mas'ud recited: "This, so bestow or withhold; Our gift, without reckoning."