Tafsir of Al-Muddathir 74:28

{ La tubqi wa la tadhuru } is an exposition of its description and state. The sentence is explanatory or a new inception (musta’nafah), without need to render it as the predicate of an omitted subject.

It has been said that it is a circumstantial qualifier (hal) of Saqar, and the governing agent (amil) of this state is the meaning of magnification—that is, "Magnify Saqar and the terror of its affair," while it is in a state of "not sparing, etc." This is not entirely sound.

It means: It does not spare anything cast into it without destroying it, and once it is destroyed, it does not leave it as a ruin without restoring it.

Ibn Abbas said: "It does not spare; if it seizes them, it leaves nothing of them. And when they are exchanged for a new creation, it does not leave off returning them to the same path of torment as the first." A similar view is reported from al-Dahhak, with the addition: "Everything has a period and weariness, except Hell."

It is said: It does not spare anything, nor does it leave it from destruction; rather, whatever is cast into it is doomed to perish without fail.

Al-Suddi said: "It does not spare their flesh, nor does it leave their bones," and this is less encompassing than the preceding views.