( ليدخل المؤمنين والمؤمنات جنات تجري من تحتها الأنهار خالدين فيها )
This is linked to what is indicated by the aforementioned fact that the hosts of the heavens and the earth belong to Him—the Almighty and Majestic—in terms of the meaning of disposal and management. Some distinguished scholars have explicitly stated that it is a metonymy for that; meaning, He—the Glorified—managed what He managed, such as granting the believers victory, so that they might recognize the blessing of Allah Almighty in that and give thanks for it, and consequently, He causes them to enter Paradise. Thus, the real cause is recognizing and thanking the blessing, but since it is the reason for entering Paradise, the effect has been placed in the position of the cause.
It has been said: It is linked to "We have granted you a clear victory" (Fathna), and it has been said: to "He sent down" (Anzala). Its linkage to that, while the other particle (lam) is also linked to it, is based on the first being linked to it absolutely and the second conditionally, and treating the difference between the two descriptions as equivalent to the difference between two distinct entities; otherwise, a single preposition with a single meaning cannot be linked to a single verb without coordination. It has also been said: It is linked to "He may help you" (Yansuraka), and it has been said: to "He may increase" (Yazdada), and it has been said: to all of the aforementioned—either based on the principle of competition (tanazu’) and ellipsis, or by assuming an overarching action such as "He—the Glorified—did what was mentioned so that He may cause them to enter..."
It is also said: It is a badal ishtimal (substitution of inclusion) for "that He may increase," for the entry of the believing men and women into Paradise—and likewise what is coordinated with it—necessarily entails an increase in faith, and a badal ishtimal relies on a connection between the substitute and the substituted such that one implies the other, without being a relationship of whole and part. Perhaps the most apparent [interpretation] is the first one. Mentioning the believing women alongside the believing men here is to dispel any illusion that the ruling is exclusive to males due to the fact that jihad and the conquest were carried out by their hands. Likewise, in any place where there is an illusion of exclusivity, the mention of women is made explicit, and the same is said regarding what follows. So it is said.
Ibn Jarir and a group [of scholars] recorded from Anas, who said: "The verse 'That Allah may forgive for you what preceded of your sin and what will follow' was revealed to the Prophet—may Allah bless him and grant him peace—upon his return from Hudaybiyyah. He said: 'A verse has been revealed to me that is dearer to me than all that is on earth.' Then he recited it to them, and they said: 'Congratulations, O Messenger of Allah! Allah has clarified to you what He will do with you, so what will He do with us?' Then 'That He may admit the believing men and the believing women' was revealed, until He reached 'a great attainment.'"
( وَيُكَفِّرَ عَنْهُمْ سَيِّئَاتِهِمْ )
Meaning: He conceals them and does not manifest them. The intended meaning is His—the Glorified—erasing them and not holding them accountable for them. The entry [into Paradise] is mentioned before the expiation, even though the order in existence is the reverse, in order to hasten to state what is desired. This is how many have spoken. In my view, it is permissible that the expiation occurs in Paradise, meaning: He admits them to Paradise and covers their sins, concealing them from them so that they do not cross their minds nor do they remember them at all, lest they feel ashamed and the purity of their life be disturbed. Something similar has already been mentioned.
( وَكَانَ ذَٰلِكَ عِندَ اللَّهِ فَوْزًا عَظِيمًا )
Meaning: That which has been mentioned regarding entry [into Paradise] and expiation [of sins] is—in the sight of Allah—a great attainment. Its magnitude cannot be assessed, for it is the ultimate point toward which the aspirations of the soul stretch in terms of acquiring benefit and warding off harm.
( عِندَ اللَّهِ ) is a state (hal) of "a great attainment" (fawzan ‘azima), because if a description of an indefinite noun is placed before it, it is parsed as a state. There is no harm in it being permissible as a state when it comes after "great" (‘azima), contrary to what has been imagined. Meaning: [It is] existing in the sight of Allah Almighty; i.e., in His knowledge—the Glorified—and His decree—the Almighty and Majestic. The sentence is an interpolation (i‘tirad) confirming what preceded it.