Tafsir of Sad 38:68

(68) You are turning away from it

You are persistent in turning away from it due to the persistence of your heedlessness. This sentence is a second attribute of the "news" (naba'). The entire statement serves to cause them regret, to alert them to where their error lies, and to manifest the utmost compassion and the benevolence required by the station of the call [to faith].

Some of the illustrious scholars have considered it most apparent that "it" (huwa) refers to the Quran, as has been narrated from Ibn Abbas, Mujahid, and Qatadah, citing the end of the Surah as evidence. He said: "It enters into what was mentioned primarily." He chose the view that this sentence is a new beginning (an isti'naf), lamenting their wretched state regarding it, and that they do not appreciate its majestic worth, despite its extreme greatness which necessitates turning toward it and receiving it with good acceptance. It is as if the discourse here looks back to what is at the beginning of the Surah, in His saying, Exalted is He: "By the Quran, full of Reminder. But those who disbelieve are in pride and opposition," brought forth to provide evidence that it comes from His side, Exalted is He, as indicated by His saying, Exalted is He: