Tafsir of Qaf 50:27

"His companion" refers to the devil assigned to him. This sentence begins a new sequence, distinct from the sentences occurring in the narration of the dialogue, because it is a response to an implied statement indicated by His, the Exalted’s, saying: "Our Lord, I did not make him transgress." This statement is built upon a prior discourse in which the disbeliever offered an excuse, as if he said: "He [the devil] is the one who caused my transgression." His companion responded by refuting him and attributing the transgression to the disbeliever himself.

This is unlike the first sentence, which required conjunction to what preceded it to indicate the combination of their two concepts in occurrence—namely, the arrival of every soul with the two angels—and his companion's saying: "But he was" —that is, he, in his essence— "in extreme error" away from the truth. Thus, I assisted him in it by way of seduction and invitation, without coercion or compulsion. It is, as we have previously stated, akin to [the verse]: "And I had no authority over you," etc.