Tafsir of Ghafir 40:35

(Those who dispute concerning the signs of Allah) is a substitute for the first relative pronoun—that is, the man (who)—or an explanatory statement of it, or an attribute of it considering its meaning, as if it were said: "Every extravagant doubter," or "the extravagant doubters." It is also permitted that its accusative case is governed by an implied a’ni (I mean).

His saying, Exalted is His affair, (without any authority) is, according to the mentioned aspects, connected to yujadiluna (they dispute). His saying, Glorified be He, (that has come to them) is an attribute of sultan (authority). The meaning of it "coming" is its coming from Him, Exalted and Almighty be He, either by the hands of the Messengers (peace be upon them)—thus being an indication of transmitted evidence—or by way of effusion upon their intellects—thus being an indication of rational evidence. It may also be generalized, meaning they dispute without any argument valid for adherence at all, neither rational nor transmitted.

His saying, Glorified be He, (Great is hatred with Allah and with those who believe) is a confirmation of what the speech indicated regarding their condemnation. It contains a form of astonishment and magnification. The subject of kabura (is great) is a pronoun referring back to the "disputing" indicated by yujadiluna, similar to "He lied; it was evil for him," meaning: The disputing concerning the signs of Allah without argument is great in hatred with Allah, etc. Or, the subject refers back to the first relative pronoun, singularized in consideration of its wording. It has been objected to that this is an application to the wording after an application to the meaning, and the masters of the Arabic language avoid this. The author of al-Kashf said: This is something transmitted by Ibn al-Hajib, and no one else supported him, and it is not accepted; meaning: The extravagant doubter who disputes the signs of Allah without authority is great in hatred, i.e., his hatred is great and severe with Allah the Exalted and with the believers.

(Thus) i.e., like that abominable sealing, (does Allah seal the heart of every arrogant tyrant).

Thus, there issues from it the likes of what was mentioned of extravagance, doubt, and disputing without right. It is permitted that (those) is a subject, and the sentence (Great is hatred) is its predicate, but based on the omission of a genitive, which is the entity truly being informed about, meaning: "The disputing of those who dispute is greater in hatred." It is also permitted that (those) is a subject based on the omission of a genitive, and (without authority) is the predicate of the implied genitive; meaning: "The disputing of those who dispute concerning the signs of Allah the Exalted is [occurring] without authority." The literal statement of some is that (those) is a subject without the omission of a genitive, and (without authority) is its predicate, containing a predication of the essence and the physical entity with the adverbial phrase. The subject of kabura is likewise, according to the school of those who view the kaf as a noun, like al-Akhfash; meaning: "That disputing is great in hatred." Thus, His saying, Exalted be He, (does Allah seal) etc., is an initiation to indicate the cause of their disputing. It is not hidden what there is in that of turning away from the apparent.

In al-Bahr, the most appropriate grammatical analysis of this speech is that (those) is a subject and its predicate is (great is hatred), and the subject [of the verb] is a pronoun of the verbal noun understood from yujadiluna, meaning: "Those who dispute, their disputing is great in hatred." So reflect on this.

Abu ‘Amr, Ibn Dhakwan, and al-A’raj (with a disagreement from him) recited qalbin (heart) with tanwin; thus, what follows it is its attribute. He attributed arrogance and tyranny to it because it is their source, like their saying: "My eye saw and my ear heard." It is permitted that this is based on the omission of a genitive; meaning: "Every owner of an arrogant, tyrannical heart." He made the two attributes belong to the possessor of the heart so that the two recitations would correspond: this one and the recitation of the rest of the seven without tanwin.

From Muqatil: The arrogant is the one who is stubborn regarding the regulation of Allah's affair, and the tyrant is the one who is overbearing over the creation of Allah. The apparent [meaning] is that the generality of "every" extends to the arrogant and the tyrant as well, as if he first considered the genitive of heart to what follows it, then considered its genitive to the whole.