Tafsir of Az-Zumar 39:30

This serves as a preamble to the contention (dispute) that will follow on the Day of Resurrection. In Al-Bahr, it is stated that because they did not turn toward the truth and did not benefit from the striking of parables, Allah the Exalted informed them that the destiny of all—by way of death—is unto Allah the Exalted, and that they will contend before Him on the Day of Resurrection, where He, the Mighty and Majestic, is the Just Judge; thus, the person of truth and the person of falsehood are distinguished there.

Some eminent scholars said: Since, from the beginning of the Surah until this point, the definitive proofs for the eradication of polytheism have been mentioned—registering the excessive ignorance of the polytheists and their lack of return despite the efforts of the Prophet, peace be upon him, to bring them to the truth and his eagerness for their guidance—a question naturally arises from him, peace be upon him, after all he endured from them: "What is my state and their state?" Consequently, the answer was given: "Indeed, you are mortal, and they are mortal."

Ibn al-Zubayr, Ibn Abi Ishaq, Ibn Muhaisin, Isa, al-Yamani, Ibn Abi Ghawth, and Ibn Abi Ablah read it as: {إِنَّكَ مَائِتٌ وَإِنَّهُمْ مَائِتُونَ} ("Indeed, you are one who will die, and they are ones who will die"). The difference between mayyit (dead/mortal) and ma'it (one who will die) is that the former is an adjective resembling a participle (sifah mushabbahah), which indicates fixity; thus, it implies that their life is essentially death, and that death is a collar permanently tied around the neck. The latter is an active participle (ism fa'il), which indicates an occurrence; therefore, in this context and with the given evidence, it conveys nothing more than the fact that death will occur to them.

The pronoun of address, as you have heard, is for the Messenger, peace be upon him. Abu Hayyan said: "Included with him, peace be upon him, are the believers of his nation." The third-person plural pronoun refers to the disbelievers. The emphasis in the sentence {وَإِنَّهُم مَّيِّتُونَ} is to signify that they are in a state of profound heedlessness, as if they deny death. The emphasis in the first clause is to dispel any rejection of the Prophet's death, peace be upon him. It is also said that it is for the sake of participation (in the state of mortality). Furthermore, it is said that death is something the soul dislikes and naturally avoids hearing news of; thus, it was a point where one might not pay attention to the news of it, or might deny its occurrence even out of stubbornness, so the judgment of its occurrence was emphasized for that reason. The lack of such dislike in certain individuals due to their specific status—such as the Master of the Worlds, peace be upon him—does not invalidate this.