Tafsir of Az-Zumar 39:60

[This is] due to the severity that will befall them, which truly changes their colors. There is no impediment to the blackening of faces being a literal mark for them, not contingent upon what befalls them. It is also permissible that this is metaphorical, not that they are literally blackened, in that it is said: Because of the distress that attaches to them and the traces of ignorance of Allah—Mighty and Majestic is He—that appear upon them, it is imagined to be so regarding them.

The apparent [meaning] is that the vision is ocular, and the address is either to the Master of those addressed (the Prophet, peace and blessings be upon him) or to everyone capable of seeing. The clause "their faces blackened" is in the position of a circumstantial state (hal), according to what Abu Hayyan established. The fact that the intended meaning is the seeing of the blackness of their faces does not negate its being a circumstantial state, as some have imagined, for the qualification is where the benefit is centered. There is no harm in omitting the waw (conjunction) and suffice with the pronoun in it, especially since mentioning it here would cause an accumulation of two waws, which is burdensome; Al-Farra’ claimed that this is anomalous. Those who accepted it made the clause here a substitute (badal) for "those who," as Al-Zajjaj held, and they permitted the substitution of a clause for a singular noun, or [considered it] an inaugural sentence acting as an explanation for what the preceding clause implied and what refined taste perceives from their wretched state. Alternatively, the vision may be cognitive, with the clause in the position of the second object, supported by the reading [of the verse] "wujuhahum muswaddatan" (their faces [accusative] blackened [accusative]), where "their faces" is the second object and "blackened" is a state of it. You know that considering the vision to be ocular is more eloquent in disgracing them and publicizing the atrocity of their condition, especially with the generality of the address. The accusative case in the anomalous reading may also be by way of substitution.

The intended meaning by "those who lied" is those regretful speakers; thus, it is a case of replacing the pronoun with the explicit noun. This applies most fittingly to His saying—Exalted is He—: "Is there not in Hell a dwelling," i.e., a place of residence, "for the arrogant?"

Those to whom the signs of Allah came, and they denied them and were arrogant toward accepting them and submitting to them. This is a confirmation of their being seen in that state, and it also applies to His subsequent saying: "And Allah will save," etc. Their lying against Allah—Exalted is He—is because they described Him—Glory be to Him—as having a partner, and so on; Exalted is He far above what they describe. It was said: It is because of their describing Him—Exalted is He—with what is not befitting in this world, and their saying in the other: "If only Allah had guided me," which contains the claim that Allah—Glory be to Him—did not guide them or direct them. It was said: They are the people of the two Books. From Al-Hasan, it is narrated that they are the Qadariyyah, who say: "If we wish, we do [it], even if Allah does not wish; and if we wish not to do [it], even if Allah does wish." It was also said: The intent is everyone who lied against Allah—Exalted is He—and described Him with what is not befitting Him—Glory be to Him—whether by negation or affirmation, attributing to Him what He must be sanctified from, or sanctifying Him from what must be attributed to Him. This was narrated from Al-Qadi, and its apparent meaning necessitates declaring many of the Qiblah (Muslims) as disbelievers, and there is much to be said about that. What is most consistent with the order of the noble verse is what we have previously mentioned. It is not far-fetched that the judgment of everyone who lied against Allah—Exalted is He—while knowing that he lied against Him, or while not knowing but relying upon a flimsy doubt, is the same. The statement of Al-Hasan, if sound, I do not think is anything but by way of example. Al-Zamakhshari’s insinuation against the people of truth, through what he hinted at, is outside the circle of justice; for what they have held is in no way a lie against Allah, and the falsehood in his [argument] and that of his companions is very apparent. Ubayy read "ajuhuhum" by substituting the waw with a hamzah.