Tafsir of Ghafir 40:18

(And warn them of the Day of the Approaching)—the Day of Resurrection, as stated by Mujahid, Qatadah, and Ibn Zayd. The meaning of Al-Azifah is "the near one." It is said, "The departure is azifa (near/imminent)" when it draws close and its time becomes narrow. Originally, it is an active participle, then it was transferred and made a proper name for the Day of Resurrection due to its proximity, whether relative to the time that has passed in the life of this world or to what remains; for everything that is to come is near. It is permissible for it to remain in its original sense, serving as an adjective for an elided noun, meaning: "the approaching Hour." Some have estimated the described noun to be al-khuttah (the grave matter/event)—with a damma on the kha and a shaddah on the ta—which refers to the affair or the momentous event that deserves to be recorded and written down due to its strangeness. This refers to the difficult matters that will occur on the Day of Resurrection, and its proximity [is intended] because everything that is to come is near. By "the day," it is meant time in an absolute sense, or specifically the Day of Resurrection. Abu Muslim said: "The Day of the Approaching" is the day of death and the arrival of the appointed time. It is preferred that this is further from repetition and more suitable to what follows, and the description of proximity is more apparent therein.

(When the hearts are at the throats)—in the place of Al-Azifah. Al-hanajir is the plural of hanjarah or hanjur, similar to hulqum (throat) in wording and meaning. As Al-Raghib said, it is the top of the larynx from the outside, which is the flesh between the head and the neck. The expression is a metonymy for intense fear or extreme suffering. It is permitted that it be literal, meaning the hearts of the disbelievers reach their throats on the Day of Resurrection, and they do not die, just as if this were to happen in this world.

(Suppressing [grief])—this is a state (hal) of the owners of the hearts, based on the meaning, for the mention of the hearts points to the mention of their owners. This is like the verse: "And We shall remove from their chests any resentment, [making them] brothers," as if it were said: "When their hearts are at their throats, they are suppressing them." It is derived from kazm of a waterskin when one fills it and blocks its mouth. Thus, the meaning is: they are restraining their souls upon their hearts so that they do not escape with the breath, for the one who kazama (restrains) a waterskin is one who holds it closed against the water so that it does not leak out due to being full. There is great hyperbole in this. It is also permitted that it be a state of the hidden pronoun within the predicate, namely, "at the throats." According to the opinion of those who permit the hal (state) to come from the subject, it is a state of the hearts themselves. They used the plural for rational beings (using the masculine plural form) to treat the hearts as if they were rational, attributing to them the qualities of the owners, as in the Almighty’s saying: "And their necks remained bowed to it in humility." The meaning is: while the hearts are suppressing grief and anguish. From this, it is known that it is not permissible for "at the throats" to be the adverb for "suppressing," because it corrupts the meaning and necessitates estimating an elided element while there is no need for it. Likewise, in the recitation of "suppressing" (as a nominative kazimun), it is inevitable that "at the throats" is the predicate, and "suppressing" is another predicate. By this, it is more likely that the state is from the hearts. Al-Kawashi estimated "they are suppressing" to agree with the interpretation of the state belonging to the owners. It is also permitted to be a state from the object of "warn them," meaning: warn them while they are in a state of suppressed grief or on the verge of suppressing it.

(For the wrongdoers there is no loyal friend)—that is, no compassionate relative. It comes from "someone is hamim to another" when he becomes angry [for his sake]; it is as if he is the one who becomes angry to protect his loved ones. It is said of a man's inner circle, his hamah. Hence, hamim is interpreted as a close friend.

(Nor any intercessor who is obeyed)—meaning, no intercessor who intercedes. The sentence is in the place of a genitive or nominative state as an adjective for "intercessor." The intent is to negate both the adjective and the qualified noun, not just the adjective, so as to indicate that there is no intercessor at all—not that there is one who is merely not obeyed. The speech is of the category of: "You do not see the lizard here crawling into its hole." He did not limit it to the non-benefit of the intercessor, but added to it what he added, so that the negation of the qualified noun stands as evidence for the negation of the adjective. This addition removes the illusion of the existence of the qualified noun, making its negation a settled and well-known matter with no dispute; for the evidence should be clearer than that which is being proven. This is like when you say to one who reproaches you for staying back from battle: "I have no horse to ride, and I have no weapon to fight with." Let [the reader] understand.

The pronouns mentioned, from the Almighty’s saying: "(And warn them...)" up to here, if they are for the disbelievers, as is apparent, then the [noun] "the wrongdoers" is placed in the position of their pronoun to record the guilt of wrongdoing against them and to provide the rationale for the ruling. If it is general for them and others, then this is not a case of placing the explicit noun in place of the pronoun; rather, it is a statement of a ruling for the wrongdoers specifically. By them, the perfect in wrongdoing are meant, namely the disbelievers, according to the Almighty’s saying: "Indeed, associating others with Allah is a great injustice."