Tafsir of Al-Qiyamah 75:13

That is, the human being shall be informed on that Day—and according to the majority, this occurs at the time of the weighing of deeds—of what he sent forth; that is, of the deeds he performed, whether they were good or evil, for which he shall be rewarded for the former and punished for the latter. And [of what he] delayed; that is, what he neglected and did not perform, whether good or evil, for which he shall be punished for the former and rewarded for the latter.

Or, [it means] what he sent forth of good or evil deeds, and what he delayed of a tradition [Sunnah]—good or evil—which is practiced after him. Ibn al-Mundhir, ‘Abd ibn Humayd, and others recorded this from Ibn Mas‘ud, and it is a narration from Ibn ‘Abbas.

Zayd ibn Aslam said: [It means] what he sent forth of his wealth for himself—spending it in charity during his lifetime—and what he delayed thereof for his heir, or added to it, or bequeathed it, or left it behind.

Mujahid and al-Nakha‘i said: [It means] the beginning of his deeds and the end of them.

Ibn Jarir recorded from Ibn ‘Abbas: [It means] what he sent forth of disobedience and delayed of obedience; and a similar view was recorded from Qatadah, and ‘Abd ibn Humayd recorded a similar view from ‘Ikrimah. According to this, it is apparent that the human being intended here is the wicked person (al-fajir).

This sentence is disconnected from what precedes it because each of them is independent. The statement of the Exalted, "Man will say..." [verse 10] and what follows it, serves to reveal the severity of the matter or the wretched state of the human being.