Tafsir of Ash-Shura 42:47

(Respond to your Lord) when He calls you to that in which lies your salvation, through the tongue of His Messenger, may Allah the Exalted grant him peace and blessings.

(Before there comes a Day that cannot be turned back from Allah) The prepositional phrase is connected to maradd (turned back). The noun of la (the negative particle) that resembles the genitive construction (al-shabih bil-mudaf) is treated like the genitive construction itself; thus, its tanwin is omitted, as stated by Ibn Malik in al-Tashil. Examples include the Prophet’s saying: "There is no one to withhold (mani'a) what You have given," and the Almighty’s saying: (No reproach [tathrib] upon you this day). That is, Allah the Exalted will not turn it back after He has decreed it.

Those who do not accept this [interpretation] have said: It is the predicate of an omitted subject, meaning: "That is from Allah the Exalted." The sentence is an isti’naf (resumption/inaugural) in response to an implied question, the estimation of which is: "From whom is that?" Or, it is a state (hal) from the hidden pronoun in the adverbial phrase which acts as the predicate of la, or it is connected to the negation, or to what is indicated by it, as was said regarding the Almighty’s saying: (You are not, by the grace of your Lord, a madman). It has been said: It is connected to ya’ti (comes), though this has been criticized as being contrary to what is immediately understood from the wording and the meaning. It has also been said: It is dhalika (that), but this is of little benefit. It is permissible that it be an adjective for yawm (Day), but this has been criticized as being weak in meaning. The apparent intent of that Day is the Day of Resurrection, not the day of the arrival of death, as has been said.

(No refuge for you on that day) that is, no shelter to which you may flee to be saved from the punishment, assuming malja’ is a noun of place. It is also permissible for it to be an infinitive (masdar mimi).

(And for you there is no denial) This is an infinitive (masdar) of ankara (to deny), contrary to the standard rule (qiyas). The negation of this, alongside the Almighty’s saying in narrating [their words]: (By Allah, our Lord, we were not idolaters), is by treating their denial as non-existent because it is of no avail, given that the proof is established and their own limbs bear witness against them. Alternatively, it may be said that the two matters relate to different situations and stations. It is also permissible for nakir to be an intensive active participle, meaning: "There is no one to deny [the reality of] your states, nor is there any [Judge] who distinguishes them in order to have mercy on you." This, however, is as you see it [to be strained].