Tafsir of Al-Ghashiyah 88:26

"Then, it is upon Us to account for them" at the place of gathering, not upon anyone else. The 'then' (thumma) here denotes a rank-based sequence, not a temporal one; for the temporal sequence between their return and their reckoning is not the issue, as their return to Him, the Exalted, and their reckoning by Him, the Glorified, are continuous affairs. In the commencement of the two sentences with inna (verily), the advancement of the predicate, the use of the pronoun of majesty, and the conjunction of the second sentence to the first with thumma—which implies the distant status of the reckoning in terms of severity—there is an implication of the utmost indignation that necessitates severe punishment, which is manifest.

In this verse is a rebuttal to many of the Shi'a, as they claimed that the reckoning of the creation belongs to the Commander [Ali], may Allah honor his face, and they cited as evidence for this the fabrications they attributed to him and to his noble family, may Allah be pleased with them all. The meaning of his saying, "I am the divider of Paradise and Hell," if authentic, is that the people of this nation are two groups: a group with me, who are upon guidance, and a group against me, who are upon misguidance; so a group is with me in Paradise, and a group is in the Fire. Perhaps they meant that Ali, may Allah honor his face, reckons the creation by the command of the Almighty, just as others say that the angels, peace be upon them, reckon them by the command of the Majestic and Exalted. This is a meaning that does not negate the exclusivity required by the verse, yet it has not been proven. Furthermore, there is no particularity regarding the Commander, may Allah honor his face, among all the Prophets and Messengers—those brought near, peace be upon them all—that necessitates this, nor is there any deficiency for him, may Allah honor his face, in denying it of him. It suffices for him, may Allah be pleased with him, regarding the manifestation of his honor on the Day of Resurrection, that he will be escorted to Paradise between the Prophet and Abraham, peace be upon them both, as has come in the Hadith, in addition to other things that will be manifest on that Day. And Allah, the Exalted, knows best.