Tafsir of Al-Ma'aarij 70:39

Nay (Kalla): A deterrent for them against that vain greed.

Nay, We have created them from that which they know: It is said that this is the justification for the deterrence and its clarification. The meaning is: "We have created them for the sake of what they should do," which is the perfecting of the soul through faith and obedience. Whoever does not perfect it through that is far removed from occupying the position of the perfect ones. So, from where do they derive the greed to enter Paradise while they are bent upon disbelief, wickedness, and the denial of resurrection? That this is "known" to them is in consideration of their having heard it from the Prophet—may Allah Almighty grant him peace.

It is also said that "from" (mimma) is initiatory, and the meaning is: they were created from a filthy drop of fluid that does not befit the realm of sanctity. Thus, when it is not perfected through faith and obedience and does not adorn itself with the qualities of the angels—upon them be peace—it is not prepared to enter it. Both views are as you see.

The Mufti of the lands of Rum said: The closest view is that it is a new statement, introduced as a prelude to what follows it—an explanation of His—the Exalted and Majestic—power to destroy them for their disbelief in resurrection and recompense, their mockery of the Messenger of Allah—may Allah Almighty grant him peace—and what was revealed to him of revelation—upon him be peace and prayer—and their claiming entry into Paradise by way of sarcasm. He (the Exalted) can bring forth others in their stead. For His—the Glorified—power regarding that which they know of the first creation is a clear argument for His—the Exalted and Majestic—power to do that, as is expressed by the fa (the eloquent 'so') in His—the Exalted—saying: