Tafsir of Al-Muddathir 74:56

{And they will not remember}: That is, by the mere exertion of their will to remember, as is understood from the apparent meaning of His (Exalted is He) saying: "So whoever wills may remember," for the servant’s will and desire have no causative influence upon his actions.

{Except that Allah wills}: This is an elliptical exception (istithna' mufarragh) from the most general of causes or the most general of states. That is: They will not remember by any cause whatsoever, or in any state whatsoever, except by Allah (Exalted is He) willing it, or in the state of Allah willing that. This is an explicit declaration that the actions of servants occur by the will of Allah (Mighty and Majestic is He), whether essentially or through means. In this is a refutation of the Mu'tazila, and their interpretation of "will" as the will of coercion and compulsion is a departure from the apparent meaning without any [justifiable] coercion or compulsion.

Nafi’, Salam, and Ya’qub read it as tadhakkurun (you all remember) with the ta of address, turning [from third to second person], while keeping the dhal quiescent. It is narrated from Abu Haywah that it is yadhdhakkurun (they remember) with the ya of the third person and the dhal doubled. From Abu Ja’far it is tadhdhakkurun (you all remember) with the ta and its assimilation into the dhal.

{He is worthy of fear}: He is worthy that His punishment be feared, that He be believed in, and that He be obeyed. Thus, "taqwa" (fear/piety) is the verbal noun derived from the passive voice.

{And worthy of forgiveness}: He is worthy that He (Majestic and Exalted is He) should forgive whoever believes in Him and obeys Him. Thus, "maghfirah" (forgiveness) is the verbal noun derived from the active voice.

Ahmad, al-Tirmidhi (who classified it as hasan), al-Hakim (who classified it as sahih), al-Nasa'i, Ibn Majah, and many others narrated from Anas that the Messenger of Allah (may Allah (Exalted is He) bless him) recited this verse: "He is worthy of fear and worthy of forgiveness," and then said: "Your Lord has said: 'I am worthy that I should be feared, so let no god be set up alongside Me. Whoever fears Me and does not set up another god alongside Me, I am worthy that I should forgive him.'"

Ibn Marduyah narrated from Abdullah ibn Dinar, from Abu Hurayrah, Ibn Umar, and Ibn Abbas, a marfu’ (attributed) hadith similar to that. In another hadith narrated by al-Hakim al-Tirmidhi in Nawadir al-Usul from al-Hasan, he said: The Messenger of Allah (may Allah (Exalted is He) bless him) said: "Allah (Exalted is He) says: 'I truly find Myself ashamed before My servant who raises his hands to Me and then I turn them away without forgiveness.' The angels said: 'Our God, he is not worthy of that.' Allah (Exalted is He) replied: 'But I am worthy of fear and worthy of forgiveness. Bear witness that I have forgiven him.'"

It is as if this sentence is for the purpose of verifying the intimidation and encouragement that the previous discourse conveyed, as is not hidden to one who is mindful. It is related that when some heard His (Exalted is He) saying: "He is worthy of fear and worthy of forgiveness," they said: "O Allah, make me among the people of Your fear and the people of Your forgiveness," assuming the first of the second [part] is like the second of the first [part], [both] derived from the active voice, and the second of the second is like the first of the first, [both] derived from the passive voice. Otherwise, the supplication would not be appropriate, even if one were to force an interpretation to validate it. So understand, and Allah (Exalted is He) knows best.