Tafsir of Al-Hadeed 57:24

This is an appositive (badal) to { كل مختال }. It is an appositive of the whole from the whole, for the one who is arrogant with wealth usually withholds it and commands others to do the same. The apparent meaning is that they command others in reality. It has also been said that they are like those who have power, and it is as if they are commanding; or it is the predicate of an omitted subject, meaning: "They are those who..." or it is a subject whose predicate is omitted, the estimate being: "They turn away from spending, while Allah—Mighty and Majestic is He—is free of need for them." This is evidenced by His saying—the Exalted: { ومن يتول فإن الله هو الغني الحميد }.

The meaning of this is: "Whoever turns away from spending, then Allah—Glory be to Him—is free of need for him and his spending; He is Praiseworthy in His essence, and the turning away of anyone from thanking Him by drawing near to Him with any of His blessings—Majestic is His Majesty—does not harm Him."

It has also been said that the omitted estimate is: "He is independent of them," or "They are promised punishment," or "They are blameworthy." It is permitted that it be in the accusative case, assuming an omitted 'a'ni (I mean), or that it is an adjective for kullu mukhtal; for it is specified to some extent, and thus its description by a definite noun is permissible—though this view is weak. Ibn Atiyyah said: "The permissibility of such is the position of al-Akhfash," and it is not hidden what the sentence contains in terms of threatening those who turn away.

Nafi’ and Ibn ‘Amir read: { فإن الله الغني } omitting huwa, and this is how it is in the codices of Medina and the Levant. In the other reading, it is a damir fasl (pronoun of separation). Abu Ali said: "It is not appropriate for it to be a subject; otherwise, why would its omission not be permissible in the second reading? For what follows it is capable of being a predicate, so there would be no evidence for the omission." This is based on the necessity that both readings must agree in grammatical parsing, which is not mandatory.