Tafsir of Ghafir 40:72

"In the scalding water" (fi al-hamim) is a circumstantial qualifier (hal) for the pronoun in "they will know" or the pronoun in "in their necks." It may also be an introductory sentence to explain their state after that. It is permissible that "the chains" (al-salasil) is a subject (mubtada') and the sentence "they are dragged" (yushabun) is its predicate, with the pronominal object implied; meaning: they are dragged by them.

It is also permissible that "the shackles" (al-aghlal) is a subject, "the chains" (al-salasil) is conjoined to it, and the [following] sentence is the predicate of the subject, while "in their necks" is in the position of a circumstantial qualifier—though the state of this [construction] is not hidden [as being weak]. Ibn Mas’ud, Ibn Abbas, Zayd ibn Ali, and Ibn Wathab read "and the chains they drag" (wa al-salasil yushabun) by placing the accusative case (nasb) on al-salasil and using the active voice for yushabun; thus, al-salasil is a fronted object for yushabun, and the sentence is conjoined to what precedes it. There is no harm in the dissimilarity between a nominal and verbal sentence.

A group, including Ibn Abbas in one narration, read "and the chains" (wa al-salasil) in the genitive case (jarr). Al-Zajjaj explained this genitive case as being governed by an elided preposition, as in the poet's saying: Kulayb signaled with the palms, the fingers [signaled]. Meaning: "and with the chains," as it has been read, or "in the chains," as in the codex of Ubayy. Al-Farra’ explained it as a conjunction based on the meaning, since "the shackles are in their necks" conveys the meaning of "their necks are in the shackles." A parallel is his saying: Unfortunate ones, they do not reform a clan; and there is no substitute except [by] the croaking of its raven. In non-Quranic speech, this is called "conjunction based on illusion" ('atf al-tawahhum). Al-Zamakhshari, Ibn 'Atiyyah, and Ibn al-Anbari inclined toward this explanation after deeming Al-Zajjaj's explanation weak. He [Al-Farra'] explained the reading according to what he said: "This is like saying 'Abdullah quarreled with Zayd the two sensible ones' (khasama ‘abdullah zayd al-‘aqilayn), using both the accusative and nominative for al-‘aqilayn, because when one of them quarrels with his companion, the other has also quarreled." This construction is not permissible among the Basrans, though its permissibility was reported from Muhammad ibn Sa'dan al-Kufi, who said: "Because each one of them is both a doer and a recipient."

"Then in the Fire they are stoked" (thumma fi al-nari yusjarun): They are burned externally and internally. It is derived from sajara al-tannur (stoking the oven) when one fills it with fuel to heat it. From this comes al-sajir for a close friend—stoked with love, meaning "filled" with it. It is understood from the Qamus that al-sajr is among the words with opposite meanings (addad), and both derivations are appropriate for the close friend (sajir): either "filled" with your love, or "emptied" of others for your sake—though the first is more apparent.

The intended meaning of this and what preceded it is that they are punished by various types of tortures: being dragged on their faces into the kindled Fire, then the subjecting of the Fire to their insides. Thus, they are punished externally and internally, and there is no redundancy in mentioning this after what has already preceded.