Tafsir of Az-Zukhruf 43:35

(And gold ornaments): Al-Hasan said: It means carvings and decorations. Ibn Zayd said: Az-Zukhruf refers to household furnishings and adornments. In the view of both, it is a conjunction to [the word] "roofs" (saqfan). Ibn Abbas, Qatadah, Al-Sha'bi, Al-Suddi, and Al-Hasan—in another narration—also said: Az-Zukhruf is gold. Most linguists have mentioned two meanings for it: this [gold] and adornment. It is said that it is literally applied to both, and it is said that it is literally applied to adornment, and because its perfection is attained through gold, it is used for it as well. Al-Raghib points to this, saying: Az-Zukhruf is decorated adornment, and from this, gold is called zukhruf.

In Al-Bahr, it is mentioned in the Hadith: "Beware of red, for it is among the most beloved of adornments to Satan." Ibn Atiyyah said: Beauty is red, and desires follow it. One of the poets of the Maghrib said: And you dyed your armor with the blood of those you overcame, when you saw that beauty wears red.

Based on this [meaning of gold], it is a conjunction to the place (case) of "of silver" (min fiddah), as if the origin were "roofs of silver and gold," meaning some of it is of silver and some of it is of gold. Thus, it is in the accusative case, being a conjunction to the position [of the prepositional phrase]. It is also permissible for it to be a conjunction to "roofs" (saqfan).

(And all that is not but the enjoyment of the worldly life): That is, all that has been mentioned regarding houses described with the detailed attributes is nothing but something enjoyed in the worldly life. Similar in meaning to this is the reading: "And not all that, but the enjoyment of the world."

The majority read lamma with an opened lam (lām-fat-ḥa) and a light mim (takhfīf), based on the assumption that in (إِنْ) is the reduced form of the heavy inna (إِنَّ), and the lam is the separator (al-fāriqah) between the reduced form and others, and ma is either redundant or relative, with the estimation "it is not but that which is an enjoyment," just as in His saying—Exalted be He—:"...to complete [the favor] upon the one who did good" (tamāman ‘alā alladhī aḥsana) in the reading of those who raise the nun. Raja’ and—in Al-Taḥrīr—Abu Ḥaywah read limā with a broken lam (lām-kasra) and a light mim, based on the assumption that in (إِنْ) is the reduced form, the lam is a preposition, and ma is a relative pronoun in the position of a genitive governed by it. The prepositional phrase is in the position of the predicate for "all" (kull), and the head of the relative clause is omitted, as you heard just now.

Syntactic verification in such a case requires bringing the separating lam, so it is said: la-mā matā‘un (verily, it is but an enjoyment). However, it was omitted because the intent of affirmation is apparent, as in the saying: "I am the son of those who refuse injustice from the clan of Malik, and verily Malik was of noble essence." Indeed, it is not permissible in this verse to insert the lam, as is not hidden from the grammarian.

(And the Hereafter): That is, with what it contains of the varieties of bliss that the sphere of speech cannot encompass, (with your Lord for the righteous): exclusive to them. The intent by them is those who feared polytheism; others said: those who feared that and sins.

In the verse is a warning against the world and its adornments, and an incitement toward piety. Al-Tirmidhi—who authenticated it—and Ibn Majah narrated from Sahl ibn Sa'd that the Messenger of Allah (ﷺ) said: "If the world were worth a wing of a mosquito to Allah, He would not have given a disbeliever a drink of water from it." From Ali—may Allah ennoble his countenance—it is reported: "The world is more contemptible than the trotter of a dead goat in the hand of a leper."

Furthermore, some have inferred from His saying: "for their houses roofs" (li-buyūtihim saqfan) that the roof belongs to the owner of the lower house, not the owner of the upper [floor], because it is attributed to the house.