Tafsir of Al Imran 3:163

هم درجات عند الله

They are in varying grades with Allah, Al-Hasan Al-Basri and Muhammad bin Ishaq said, meaning, the people of righteousness and the people of evil are in grades. Abu Ubaydah and Al-Kisa'i said that; this Ayah refers to degrees, meaning there are various degrees and dwellings in Paradise, as well as, various degrees and dwellings in the Fire. In another Ayah, Allah said,

ولكل درجت مما عملوا

For all there will be degrees (or ranks) according to what they did. (6:132) Next, Allah said,

والله بصير بما يعملون

and Allah is All-Seer of what they do. and He will compensate or punish them, and will never rid them of a good deed, or increase their evil deeds. Rather, each will be treated according to his deeds. The Magnificent Blessing in the Advent of Our Prophet Muhammad Allah the Most High said: