Tafsir of Qaf 50:17

(When): It is said that this is an adverb of time for [the word] Aqraba (nearer). The superlative form (af'al al-tafdil) can act upon adverbs because they possess the "scent" of a verb, even if it does not act upon other nouns as a subject or object. That is, He (Glory be to Him) is more knowledgeable of the state of the human being than any near one, at the time when the two receiving, protecting angels receive what he utters.

This contains a notification that He (Exalted is His Majesty) is independent of the angels’ preservation, for He (Exalted is His state) is more knowledgeable than them and aware of what is hidden from them. However, wisdom has necessitated this—which is the recording of the two angels, their preservation, the presentation of their scrolls on the day the witnesses shall stand, and the servant's knowledge of that, alongside his knowledge of the encompassing nature of God’s (Exalted is He) knowledge. This serves as an additional grace in refraining from evil deeds and desiring good ones.

It is permitted that idha (when) be for the sake of causally explaining the "nearness." However, explaining His (Exalted is He) proximity—in terms of knowledge—by the awareness of the recording, protecting angels is far-fetched. Some have chosen that it is an object of a suppressed verb, to keep the "nearness" in its absolute sense, and because the superlative form is weak in its governance, even if there is no obstacle to it governing an adverb. The discourse is driven toward establishing His (Exalted is He) power and the encompassing nature of His (Glorified and Exalted is He) knowledge; so reflect upon this.

(On the right and on the left, seated [qa'id]) Meaning: On the right is a seated one (qa'id), and on the left is a seated one (qa'id). The word was omitted from the first due to the second indicating it, similar to the saying: "He threw at me a matter of which I and my father were innocent, and because of the fold [of the garment] he threw at me."

Al-Mubarrad said: The estimation is "on the right is a qa'id and on the left," and the qa'id was delayed from its position. Qa'id here is in the form of fa'il (active participle) in the meaning of mufa'il (reciprocal), like jalis (sitting companion) in the meaning of mujalis (one who sits with another), and nadim (drinking companion) in the meaning of munadim (one who drinks with another).

Al-Farra’ held that qa'id denotes the dual and the plural, and since the dual is intended here, there is neither omission, nor advancement, nor delay. It was objected that fa'il is equal in this regard only if it is in the meaning of maf'ul (passive), but this is in the meaning of fa'il (active), and it is not correct to use it in that way except by way of analogy to fa'il in the meaning of maf'ul.

There is a difference of opinion regarding the determination of their sitting place. It is said: They are on the molars; for Abu Nu'aym and al-Daylami narrated from Mu'adh ibn Jabal (may Allah be pleased with him) in a marfu' (attributed) report: "God was kind to the two protecting angels, so He seated them on the molars, and He made his tongue their pen and his saliva their ink." It is also said: They are on the shoulders, and it is said: On the edge of the jaw near the chin. In al-Bahr, it is stated that they differed regarding this, and nothing is authentic in this regard.

I say: Nothing has been authentically established with me beyond what God (Exalted is He) has informed us: that they are on the right and on the left as qa'idan (two seated ones). Likewise, the report about their pen and ink is not authentic. I say as al-Laqani said after confirming that the recording is real: "Knowledge of that is delegated to God (Exalted is He)." I say: The apparent meaning is that they are at his right and his left in all of the human's states.

Ibn al-Mundhir and others narrated from Ibn Abbas that he said: "If he sits, one of them is on his right and the other on his left. If he walks, one of them is in front of him and the other behind him. If he sleeps, one of them is at his head and the other at his feet."