Tafsir of Al-A'raf 7:41

(For them is a bed of Hell) means a mattress beneath them. The tanwin (nunation) is for magnification. It is the agent of the adverbial phrase, or it is an incipient (mubtada'), and the sentence is either starting a new discourse or describes a state. "Min" (from) is used here for specifying the origin. The prepositional phrase is connected to an implied word serving as a state of the "bed" (mihad) because it precedes it.

(And from above them are coverings) meaning blankets or covers; it is the plural of "ghashiyah" (covering). According to Ibn Abbas and Muhammad ibn Ka'b al-Qurazi, it refers to quilts. The verse, according to what has been said, is like the saying of the Almighty: "They shall have coverings of Fire from above them and coverings from beneath them." The intent is that the Fire surrounds them from all sides. Ibn Mardawih narrated from Aisha that the Prophet (peace be upon him) recited this verse and then said: "They are layers above him and layers below him. He does not know whether what is above him is more or what is below him; except that the lower layers lift him and the upper layers press him down, and he is constricted between them until he is like the iron tip of a spear in a socket."

The tanwin in "ghawash" is a replacement for the omitted letter or its vowel; the kasra is not for inflection (i'rab). It is a diptote (non-fully declinable) because it follows the pattern of the "plural of limits" (siighat muntaha al-jumu'). Some Arabs inflect it with apparent vowels on the position before the ya (yāʾ), treating it as if the letter were forgotten and neglected. For this reason, it was read as "ghawāshin" (with the ya and the tanwin) in the nominative case, similar to the Almighty's saying: "And to Him belong the ships (al-jawāri) erected..." in the reading of Abdullah (Ibn Mas'ud).

(And thus) meaning, like that severe recompense, (We recompense the wrongdoers).

He referred to them as "the criminals" (al-mujrimin) at one time and "the wrongdoers" (al-zalimin) at another to draw attention to the fact that, through their denial of the signs and their arrogance toward them, they combined both attributes. He mentioned "crime" (al-jurm) alongside the deprivation from Paradise, and "wrongdoing" (al-zulm) alongside the punishment by Fire, to warn that it is the greatest of crimes. It is not hidden from one who contemplates the subtleties of the Great Qur’an what is implied in preparing the "bed" and the "coverings" for these people who were arrogant toward the signs, their prevention from ascending to the kingdom of heaven, and the limiting of their non-entry into Paradise to the entry of a camel through the eye of a needle—all of this contains great subtlety, so let one contemplate.