Tafsir of An-Naba' 78:29

"And everything" — meaning all things, among which are their deeds. Abu Hayyan said: That is, everything upon which reward and punishment falls; it is a general term [meant to be] specific. Its accusative case is [governed by] an implied verb explained by "We have enumerated" (i.e., we have preserved and recorded). Abu al-Sumal read it in the nominative case as a primary subject.

"A record" (kitāban): A verbal noun (masdar) emphasizing "We have enumerated," for enumeration and recording share the meaning of regulation. Thus, one may interpret "We have enumerated" as "We have recorded," or "a record" as "an enumeration." It is possible that this is an instance of iḥtibāk (mutual omission) from both ends, or it is a circumstantial qualifier (ḥāl) meaning "written in the Preserved Tablet or the scrolls of the recording angels." The manifest meaning is that the statement is to be taken literally.

Some have stated: The manifest meaning is that it is a representation of the manner in which things are regulated in the knowledge of the Exalted, by the regulation of one who enumerates with diligence and precision through writing. Otherwise, He, the Almighty and Majestic, is independent of the need for recording by writing. This representation is for our understanding; otherwise, the precision of His knowledge is far too sublime and elevated to be represented by anything. The view held by the People of the Sunnah is what we have previously established: that this is not due to necessity, but rather for reasons that human intellects fall short of comprehending.

The sentence is an interjection (i‘tirāḍ) to emphasize the preceding threat—that such [reckoning] is inevitable and will surely overtake them, because their sins are regulated and recorded, and they will be confronted with them on the Day of Recompense. It is also said that it is to emphasize that their disbelief and denial of the verses are preserved for [the sake of] recompense, though this is not as strong.

Some have said: The most logical interpretation, in my view, is that "everything" is in the accusative case as a conjunction to the noun of anna (in the phrase "that they do not expect a reckoning"), and "We have enumerated it [as] a record" is a conjunction to its predicate. The nominative reading is a conjunction to the place of the noun of anna. The sentence explains how the aforementioned recompense corresponds to their deeds, for a fitting recompense only occurs when there are actions that necessitate it, and because those actions are regulated and not lost to the Recompensator. Therefore, the first two sentences serve to convey the occurrence of the cause—which is the disbelief expressed by the lack of expectation for a reckoning and the denial of the verses—while the final [sentence] serves to convey the regulation and [the fact that nothing] is lost. This is [the case] even while pointing to the remainder of the sins within it, and it is not an interjection. End quote. The artificiality of this [last view] is not hidden.