Tafsir of Al-Teen 95:7

According to the majority of scholars, the address is directed at the human being, employing the rhetorical shift (iltifat) for the sake of intensifying the reprimand and rebuke. The particle fa (so) is used to derive the reprimand from the preceding exposition, and the ba (in the word bi-al-din) is for causation. The intended meaning of al-din is the requital (jaza) after the resurrection; that is, "What makes you a denier regarding the requital, and drives you to reject it after this evidence?" The meaning is that the creation of man from a drop of fluid and his refinement in a manner that dazzles minds and exceeds the scope of expression—or this, along with his transformation from state to state—is among the clearest proofs of the power of Allah, the Exalted and Majestic, to bring about resurrection and requital. Therefore, what compels you, O human, after this decisive proof, to be a denier by virtue of rejecting it? For everyone who denies the truth is a denier.

Qatadah, al-Akhfash, and al-Farra’ stated that the address is to the Messenger, may Allah bless him and grant him peace. That is, "What could make you deny the requital after the manifestation of its proof?" This is a form of provocation and allusion to the deniers; meaning, nothing can make you deny the requital after this exposition, unlike those who do not care for the signs of Allah, the Exalted, and do not raise their heads to acknowledge them. The interrogation here is for the negation of denial, signifying that he, peace and blessings be upon him, remains—due to the continuity and mutual support of the proofs—firmly established in his state of non-denial. This interpretation contains a subtlety not found in the first.

Under this perspective, it is permissible that the ba signifies "in" (i.e., fi), or that it is causative, or that an added noun (mudaf) is to be estimated in both cases. The meaning would be: "What attributes falsehood to you in your informing of the requital, or because of your informing of it, after this proof?"

It is also possible that the ba is connected to the verb "to deny" (takdhib), with al-din retaining its meaning; the sense then being: "What makes you a denier of the religion of Islam?" This has been narrated from Mujahid and Qatadah, with the interrogation functioning as previously mentioned. It is also permissible for al-din to retain its meaning of "requital" under the first perspective as well.

Some who maintain that the address is to the Master of those addressed, may Allah bless him and grant him peace, proposed that ma (what) carries the meaning of man (who), as the meaning is more apparent in that case. This, however, is weakened by the fact that it contradicts the known usage of ma, and therefore should not be resorted to while it remains valid to maintain its conventional usage.