Tafsir of Al-Muddathir 74:39

Except for the Companions of the Right, and they are the sincere Muslims, as stated by al-Hasan, Ibn Kaysan, and al-Dahhak, and reported by Ibn al-Mundhir on the authority of Ibn Abbas. For they shall have freed their necks through their good deeds, just as a pledger frees his pledge by paying off the debt.

Ibn al-Mundhir, Ibn Jarir, and a group [of scholars] also reported from Ali—may Allah ennoble his countenance—that they are the children of the Muslims; they also reported this from Ibn Umar—may Allah be pleased with them both. Some narrated from Ibn Abbas that they are the angels, for they are not held in pledge by the debts of religious obligations, just like children. This has been critiqued by the fact that applying the term "soul" (nafs) to an angel is not standard usage, and that they are not described as having "earnings" (kasb). Furthermore, the apparent meaning, both in sequence and context, is that a group of accountable human beings is intended, and the majority favor the interpretation you have heard.

It is said that they are those for whom the best [reward] from Allah has preceded. It is said that they are those who were on the right side of Adam—upon him be peace—on the Day of the Covenant. It is also said that they are those who are given their records in their right hands. There is no contradiction between these statements, as is evident.

The exception—based on what has preceded—is connected (muttasil), as are these statements. As for the opinion of the Commander [Ali]—may Allah ennoble his countenance—and what was narrated from his cousin [Ibn Abbas], Abu Hayyan said: "It is a disconnected exception (munqati')." It has also been said that both connection and disconnection are permissible, based on whether "earnings" (kasb) refers to absolute action or specifically to religious obligation. So, do not be heedless.