Az-Zumar: (16) "They shall have layers of fire above them..."

(They shall have layers of fire above them) and so on, is a form of clarification regarding their loss, after having intensified it by way of ambiguity.

(Them) is the predicate for "layers," and (above them) relates to an elided circumstantial qualifier (hal) pertaining to the pronoun within the preceding adverbial phrase, rather than to the word "layers" itself, due to the weakness of a circumstantial qualifier derived from an initial subject (mubtada'). Considering it the agent of the adverbial phrase in this case follows the view of al-Akhfash, which is weak. (Of fire) is an adjective for "layers."

The discourse flows in the manner of mockery toward them; hence it is said to them, and what is above them of fire is expressed as "layers" (zulal). That is: they shall have, existing above them, many layers piled one atop another, existing of fire.

(And beneath them layers) existing of fire as well. The intended meaning is many strata of it. Naming them "layers" (shadows/canopies) is by way of morphological correspondence (mushakalah). It has been said that they are layers for those beneath them in another tier of the tiers of Hell. However, this does not apply to those in the lowest tier of these losers, unless it is said that it refers to the devils and the like who are not mentioned here. It has also been said that what is beneath them ignites and rises until it becomes a canopy, so it is called a canopy in view of what it ultimately becomes—though this is not particularly strong. The intended meaning is that the Fire surrounds them.

(That) terrible punishment, (is what Allah frightens His servants with). He—Glory be to Him—reminds them of it through the verses of warning so that they may fear and avoid what would cause them to fall into it. Some have specified "the servants" as the believers, because they are the ones who benefit from the warning, while others have generalized it.

The same applies to His—Glorified be He—saying: (O My servants, then fear Me).

(Do not expose yourselves to that which necessitates My wrath.) The intent of the command varies according to the two aforementioned views, as is not hidden. This is an act of tenderness from Allah—Majestic is His Majesty and Universal is His Bounty—encompassing extreme gentleness and mercy. It has been recited as "O My servants" (ya 'ibaday) with the ya.