Tafsir of Qaf 50:32

(This is what you are promised): This is a pointer to Paradise. The masculine gender is used for the reminder, as the object referred to is that which is intended by the meaning, without regard for the linguistic term denoting it, let alone its gender—for gender is a rule of the Arabic word, as in His saying, Exalted is He: "And when he saw the sun rising, he said, 'This is my Lord'" (Qur’an 6:78), and His saying, Glorified is He: "And when the believers saw the confederates, they said, 'This is what Allah and His Messenger promised us'" (Qur’an 33:22). It is also possible that the masculine is used to match the predicate. It has been said: It is a pointer to the reward. It has also been said: It is a pointer to the infinitive (the act of) 'brought near' (uzlifat).

The sentence is predicated on a suppressed verb (implying a state), acting as a circumstantial qualifier (hal) for the "righteous" (muttaqin) or for Paradise. The operative agent is 'brought near', meaning it is said to them, or said regarding it, "This is what you are promised." Or, it may be an interpolation between the antecedent—that is, "for the righteous"—and its substitute—that is, the prepositional phrase; though this is far-fetched.

The use of the present tense form is to bring the past event into the present mind. Ibn Kathir and Abu ‘Amr recited it as yu‘adun (are promised) with the third-person ya. Regarding this recitation, it is said to be an interpolation or a circumstantial qualifier for Paradise. Abu Hayyan said: It is an interpolation, and the intent is that this statement is exactly what was promised.

Regarding His saying, Exalted is He: (To every awwab), meaning one who constantly returns to Allah Almighty. This is a substitute for "the righteous," by repeating the preposition, or a substitute for "for the righteous," on the condition that the prepositional phrase serves as a substitute for the prepositional phrase.

** (Hafiz / A Guardian)**:

(Guardian of his sins until he repents from them): As is narrated from Ibn Abbas and Sa'id bin Sinan. Similar to this is what Sa'id bin Mansur, Ibn Abi Shaybah, and Ibn al-Mundhir recorded from Yunus bin Khabbab, who said: Mujahid said to me, "Shall I inform you of the Awwab Hafiz? He is the man who remembers his sin when he is alone and seeks forgiveness from Allah Almighty for it."

‘Abd bin Humayd, Ibn Jarir, and Ibn al-Mundhir recorded from Qatadah that he said: Meaning, a guardian over what Allah Almighty has entrusted to him of His rights and blessings. Ibn Abi Shaybah and Ibn al-Mundhir recorded from ‘Ubayd bin ‘Umayr: "We used to consider the Awwab Hafiz to be the one who, when he is in a gathering and intends to leave, says: 'O Allah, forgive me for what I have committed in this gathering of mine.'"

It is also said: He is the guardian of his repentance against breaking it, and the form of the word "Awwab" (habitual returner) does not negate this, as is not hidden.