Tafsir of At-Taghabun 64:7

"Those who disbelieved have claimed that they will never be resurrected." The term za'm (claim) signifies the assertion of knowledge, and it is most frequently used for false claims. It is reported from Ibn 'Umar and Ibn Surayj that it is a euphemism for lying, and it is well-known as the "mount of lies." Because it carries the connotation of knowledge, it takes two objects; here, the lightened an (that) and its subsequent clause stand in their place.

The intended meaning of "those who" refers—according to what is in al-Kashshaf—to the people of Mecca. Thus, it follows the pattern mentioned regarding address, in which the explicit noun is placed in the position of the pronoun. This is supported outwardly by His saying: "Say, 'Yes, by my Lord, you will surely be resurrected.'" Regarding this, it is stated in al-Kashf: It is possible that it is general, thus encompassing them and their likes, due to the prior mention of the disbelievers of Mecca and others who are meant to take heed from their situation; this is more eloquent. That is, they claimed that the affair is such that they will not be resurrected after their death.

"Say," in refutation of them and to manifest the falsity of their claim by affirming what they denied, "Yes, you will indeed be resurrected." He emphasized this with a sworn sentence; it is included within the scope of the command, as is His saying: "Then you will surely be informed of what you did," meaning: you will be held to account and recompensed for your deeds. This addition serves to clarify the certainty of another matter that branches out from the resurrection and is dependent upon it; thus, it also serves as an affirmation of it.

"And that," meaning what has been mentioned of resurrection and recompense, "is easy for Allah," due to the realization of absolute power and the receptivity of the matter.