Al-Mursalat: (47-48)

"Woe, that Day, to the deniers."

"And when it is said to them, 'Bow [in prayer],'" meaning: Obey Allah the Exalted, be humble and submissive to Him, the Majestic and Glorious, by accepting His revelation and following His religion, and cast aside this arrogance and vanity. "they do not bow," meaning they neither humble themselves nor accept that, and they persist in the arrogance they are upon.

It is also said that it means: when they are commanded to pray or to bow during prayer, they do not do so. It is narrated from Muqatil that the verse was revealed regarding the Thaqif tribe, who said to the Messenger (peace and blessings be upon him), "Relieve us of the prayer, for we do not perform it; it is a disgrace for us." The Messenger (peace and blessings be upon him) replied, "There is no good in a religion that has no bowing or prostration." This was also narrated by Abu Dawood, al-Tabarani, and others.

Ibn Jarir extracted from Ibn Abbas that he said: "This refers to the Day of Resurrection, when they will be called to prostrate, but they will not be able to prostrate because they did not use to prostrate in the worldly life."

The connection of the verse—according to what is transmitted from al-Zamakhshari—is to the words of the Exalted, "to the deniers," as if it were said: "Woe, that Day, to those who denied, and who, when it is said to them 'Bow,' do not bow." It is also permitted that it connects to His saying, "Indeed, you are criminals," by way of iltifat (shifting of address), as if it were said: "They are deserving of being told, 'Eat and enjoy yourselves,'" then the reason for that is given: that they are criminals, and that when it is said to them, "Pray," they do not pray.

It is used as evidence that a command implies obligation, and that the disbelievers are addressed by the branches of the law (furu').