Tafsir of Al-Jathiyah 45:10

(Before them is Hell): Meaning, in front of them, because they are headed toward it; or behind them, because they have turned away from considering it and are occupied with things other than what would save them from it, being preoccupied with the worldly life and immersion in its desires. The word "behind" (al-wara') is used for both meanings, as it is a noun for the direction that a person conceals, so it encompasses both the back and the front. It has also been said regarding the interpretation of "behind": since Hell is destined for them after their appointed time, it is as if it is behind them.

(And it will not avail them): Meaning, it will not ward off (what they earned)—that is, what they acquired of wealth and children—(anything): [neither] from the punishment of Allah Almighty, nor any form of benefit; considering "anything" (shay'an) to be the direct object, or an absolute object.

(Nor what they took): Meaning, what they took as allies besides Allah—that is, the idols. It is permitted that "what" (ma) be interpreted as encompassing them and all other false deities, though the first [interpretation] is more apparent. It is also permitted that "what" in both instances be taken as a source-noun (masdariyah).

The placement of the negative particle between the two conjoined items—despite the fact that the inability of idols to avail is more apparent and clearer than the inability of wealth and children to avail—is based on their corrupt assumption, as they hoped for their intercession, and therein lies mockery.

(And for them): In what lies beyond, namely Hell, (is a great punishment), whose magnitude cannot be measured.