Tafsir of Al-Qiyamah 75:35

{ Then woe to you, then woe! }

The repetition of "woe" (awlā) serves to emphasize the warning, and the discourse regarding this has already preceded, so recall it.

The apparent meaning is that the sentence is a tadhyīl (a concluding epigrammatic statement) for the supplication, and it has no place in grammatical inflection (iʿrāb). It is also permitted that it occupies the position of a circumstantial state (ḥāl) by assuming an implied utterance, as if it were said: "Then he went to his people, strutting, while it was being said to him: 'Woe to you, then woe!'"

This is supported by what an-Nasāʾī, al-Ḥākim—who authenticated it—ʿAbd ibn Ḥumayd, Ibn Jarīr, Ibn al-Mundhir, and others recorded from Saʿīd ibn Jubayr, who said: I asked Ibn ʿAbbās about the saying of Allah the Almighty, "Woe to you, then woe!" Was it something the Messenger of Allah, may Allah bless him and grant him peace, said of his own accord, or did Allah command him with it? He replied: "Rather, he said it of his own accord, then Allah revealed it."

He used the Almighty’s saying, "And he neither believed, nor prayed," as evidence that the disbelievers are addressed by the branches of the Law (furūʿ), so do not be heedless of this.