Tafsir of Al-Insan 76:22

"Indeed, this"—referring to the mentioned kinds of magnificent and exalted honors—was a recompense for you in exchange for your righteous deeds that necessitated it. It is apparent that the use of the past tense verb [kana - was] serves to indicate certainty and permanence. It is also permissible that the meaning is: "It was [already] in My knowledge and decree." Similarly, in His saying, “And your effort has been appreciated,” it means: accepted, approved, or rewarded without being lost.

The discourse, according to what is narrated from Ibn Abbas, implies an unstated verb of saying; that is, it is said to them after they enter Paradise and witness what has been prepared for them: "Indeed, this..." and so on. The purpose is to increase their joy, for it is said to the one being punished, "This is for your evil deeds," whereby his grief increases, and to the one being rewarded, "This is for your obedience and good deeds," whereby his joy increases; this serves as a congratulation to him.

It is also permitted that this is an address from Allah (Exalted is He) in the worldly life, as if He, Glory be to Him, after explaining the reward of the people of Paradise, said: "Indeed, this was in My knowledge and decree as a recompense for you, O company of My servants, and your effort has been appreciated." It has been said that this does not negate the need for the implicit verb of saying in order for it to connect to what preceded it. He (Glory be to Him) has mentioned from the reward that which intellects yearn for, and He followed it—Exalted is He—with what indicates [His] pleasure, which is the highest and most precious thing to those who love:

If you are pleased with me, my heart is content; I see everyone in the universe smiling at me.

It is narrated through various chains of transmission that the Messenger of Allah (may Allah bless him and grant him peace) recited this Surah when it was revealed to him, and there was a black man from Abyssinia with him. When he reached the description of the gardens [of Paradise], the man exhaled a sigh that caused his soul to depart. The Messenger of Allah (may Allah bless him and grant him peace) then said: "Your companion has been taken by longing for Paradise."