Tafsir of Al-Ahqaf 46:14

"Those are the companions of the Garden"

Those described by the two aforementioned magnificent attributes are the companions of the Garden, "abiding eternally therein"—this is a circumstantial qualifier (hal) for the pronoun hidden within "companions."

His saying, the Exalted: "as reward" is in the accusative case. It is either governed by an implied verb—meaning, "they are rewarded with a reward"—and the sentence is an initiation (a new beginning); or it is a circumstantial qualifier; or it is understood in the sense of what preceded, according to what has been said, for His saying, the Exalted: "Those are the companions of the Garden," conveys the meaning of "We have rewarded them" "for what they used to do" of good deeds and spiritual receptivity.