Tafsir of Az-Zumar 39:47

"And if those who did wrong had all that is in the earth entirely..."

It is said that this is a new clause, introduced to illustrate the consequences of the judgment invoked by the Prophet—may Allah bless him and grant him peace—and to highlight its severity and horror. That is, if they possessed all the wealth and treasures on earth, "and the like of it with it, they would indeed seek to ransom themselves thereby from the evil of the punishment on the Day of Resurrection"—meaning they would offer all of that as a ransom for their souls against the severe punishment.

Others have said that the sentence is conjoined to an implicit preceding clause, the estimation being: "I will judge between them and punish them, and had they known that, they would not have done what they did." The first interpretation is more manifest. The intent is not to establish the condition itself, but rather to exemplify their state as one who attempts to escape and ransom himself from his situation by the aforementioned means, yet it is not accepted from him. The essence of it is that the punishment is inevitable for them, and they shall not escape it; and even if this impossible condition were assumed, it contains an undeniable level of threat and despair.

"And there will appear to them from Allah that which they had not been reckoning with."

That is, there will appear to them types of punishments that were not in their calculation, as a further exaggeration of the threat. A parallel to this in the context of a promise is the saying of the Almighty: "No soul knows what has been hidden for them of comfort for eyes." Regarding the sentence, it is said that its most apparent state is that of a circumstantial qualifier (hal) for the subject of "they would seek to ransom."