Tafsir of Ghafir 40:52

(The Day when their excuse will not benefit the wrongdoers): This is in apposition to (The Day when the witnesses stand). Regarding (la - not), it is said that it may imply the negation of benefit only, meaning that they will offer excuses, but their excuses will not benefit them due to their invalidity. It may also imply the negation of both the benefit and the excuse itself, meaning that no excuse will occur that could be of benefit.

In al-Kashshaf, it is suggested that perhaps they will offer an excuse, but it will not benefit them because it is false; or that even if they were to bring an excuse, it would not be accepted, based on His saying: (And permission will not be granted to them, so that they may offer excuses). It is intended, according to what is in al-Kashf, that the lack of benefit is either due to a factor pertaining to the excuse itself—namely its invalidity—or to a factor pertaining to the One who would accept the excuse. In this, there is no consideration regarding whether the excuse actually occurs. The conclusion is that the intention behind the negation is the [negation of] validity, and there is no consideration therein as to whether the described [excuse] exists or not. There is no indication in his words that both [the benefit and the excuse] are intended to be negated; so contemplate this.

Except for the Kufans and Nafi’, [the reciters] read (la tanfa’u) with a ta’ (t); its reasoning is apparent. As for the reading with ya’ (y), it is because ma’dhirat (excuse) is a verbal noun, and its feminine gender is not real, especially since it is separated from the verb by the object.

(And for them is the curse): That is, distance from mercy.

(And for them is the evil of the Home): This is Hell, and its "evil" is what is found within it of torment. This is either an additive construction of ownership (lamiyyah), or it is an addition of the attribute to the described, meaning "the evil Home." It is not hidden what is contained in these two sentences regarding their humiliation and mockery.