Tafsir of Al-Jathiyah 45:29

"This is Our Book which speaks against you in truth." This is the remainder of what is said at that time. The reference to the "Book" is to that which the nation—to whom this is addressed—is being summoned. If it is the scroll of deeds, its attribution to the pronoun of His Majesty (Glory be to Him) is due to a slight connection, employing a figurative possessive relationship, for He is the Exalted who commanded the scribes to record their deeds within it. If it refers to the Book revealed to the Prophet of that nation or the Preserved Tablet, then the attribution is straightforward. In all interpretations, the pronoun of majesty is used to exalt the status of the Book. It has been suggested that the pronoun could refer to the scribes, making the attribution literal; however, it has been said that the word "we extract/transcribe" (nastansikh) contradicts this, unless it is interpreted as "we copy and write"—and you shall know, if Allah Almighty wills, the state of that.

To me, the most apparent interpretation is to consider the "Book" in both instances as the scroll of deeds. The demonstrative pronoun is the subject, and what follows is the predicate. His statement (Glorified be He) "speaks against you"—meaning it bears witness against you—"in truth" (without addition or omission) is either another predicate or a new sentence. "In truth" may also be a circumstantial qualifier of the agent of "speaks."

His statement, "Indeed, We were having recorded what you used to do," is a justification for its speaking against them regarding their deeds without omitting anything of them. That is, We were—in regard to what We had the angels transcribe, meaning We commanded them to copy and write—what you used to do in the world, whether good or evil deeds. The reality of "transcription" (naskh) is writing from an original that is looked upon; thus, the actions of the servants are the original, according to what is in al-Bahr.

Ibn Jarir narrated from Ibn Abbas that he said: "Allah the Almighty created the Nun, which is the inkwell, and created the Pen, and said: 'Write.' It asked: 'What shall I write?' He said: 'Write what is to be until the Day of Resurrection: the deeds performed, whether righteous or wicked, and the allotted sustenance, whether lawful or forbidden.' Then He attached the manifestation of each of these to their entry into the world—when it is, how long their stay is, and how they depart from it. Then He appointed guardians over the servants and treasurers over the Book. The guardians transcribe every day from the treasurers the deeds of that day. When the sustenance is exhausted, the matter cut off, and the term finished, the guardians come to the treasurers requesting the deeds of that day, and the treasurers say: 'We find nothing for your companion with us.' They return and find that he has died." Then Ibn Abbas said: "Are you not an Arab people? Do you not hear the guardians saying, 'Indeed, We were having recorded what you used to do'? Can transcription occur except from an original?"

In a narration by Ibn al-Mundhir and Ibn Abi Hatim from him (may Allah be pleased with him), he was asked about the verse and mentioned something similar to what you have heard, then added: "Can a thing be transcribed except from a book?" The fact that the transcription is from the Preserved Tablet has been narrated by a group from him. What we have mentioned validates that this statement can be from the angels without needing to interpret "we transcribe" as "we write."