Tafsir of Qaf 50:21

(Every soul) – meaning all souls, whether righteous or wicked, as is the apparent meaning—(with it) (a driver and a witness). Even if the manner of driving and witnessing differs according to the variations in the deeds of these souls, it means there are two angels with it: one who drives it to the place of gathering, and the other who testifies to its deeds. It is narrated from Uthman, may Allah be pleased with him, and others—and in a hadith narrated by Abu Nu'aym in al-Hilyah from Jabir, attributed to the Prophet—that there is an explicit statement that the angel of good deeds and the angel of bad deeds are the two; one is the driver and the other the witness.

From Abu Hurayrah, it is said the driver is the Angel of Death and the witness is the Prophet, may Allah bless him and grant him peace. In another narration from him, the driver is an angel and the witness is another, and both are as you see. It is also said: the witness is the record that the person will find spread open. From Ibn Abbas and al-Dahhak: the driver is an angel and the witness is the human’s own limbs. Ibn Atiyyah criticized this, stating: "This is far-fetched regarding Ibn Abbas, because the limbs only testify to sins, whereas the statement of the Exalted, 'every soul,' includes the righteous."

It is also said: the driver and the witness are one angel, and the conjunction is used due to the difference in the two descriptions; meaning, with it is an angel who drives it and witnesses against it. It is also said: the driver is the soul of the one arriving, and the witness is its limbs. This is criticized on the grounds that the word "with it" (ma'aha) refutes it, and the abstraction is far-fetched, in addition to the criticism mentioned earlier from Ibn Atiyyah. Abu Muslim said: the driver is the devil who was with the person in the world, but this is a weak opinion.

Abu Hayyan said: The apparent meaning is that "a driver and a witness" are generic nouns; the driver refers to angels assigned to that task, and the witness refers to the guardian angels (al-Hafazah) and everyone who testifies. He then mentioned that angels and the very places [where deeds occurred] will testify to goodness, as in the hadith: "No jinn, human, or anything within the range of the Muezzin's voice hears it, but will testify for him on the Day of Resurrection."

(With it) is an adjective for "soul" or "every," and what follows it acts as the subject (fa'il) for the noun "with it" due to its reliance [on the preceding term]. Alternatively, "with it" is a predicate brought forward, and what follows is the subject, and the sentence is in the position of an adjective. It is considered an expository initiation (isti'naf bayani), because information given after knowledge of the subject is typically adjectival, and the content of this sentence is not previously known, so it cannot be an adjective unless one claims knowledge of it. You know that what has been mentioned [regarding the sentence being an adjective] is not undisputed.

Al-Zamakhshari said: The position of "with it a driver" is accusative as a state (hal) from "every," because of its definiteness through annexation to what is treated as definite, for the origin of "every" (kull) is to be annexed to a plural, like the superlative (af'al al-tafdil). It is as if it were said: "All souls." He means this is its root, and it was deviated from in usage to distinguish between the individual and the collective kull. It is not hidden that what he mentioned is an affectation that the rules of Arabic do not support. The author of al-Bahr said regarding it: "It is a fallen statement that would not come from a beginner in grammar." Furthermore, there is no need for it, as annexation to an indefinite noun permits the arrival of a state (hal) from it. Also, "every" implies generality, which is one of the justifications [for allowing a hal], as mentioned in Sharh al-Tashil.

Talhah recited "ma'ha sa'iq" with a heavy ha (محّا), having assimilated the 'ayn into the ha, causing them to turn into a ha, just as they say "dhahaba mahum" intending ma'ahum.