Tafsir of Az-Zumar 39:18

Surah Az-Zumar 39:18

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ﲙ ﲚ ﲛ ﲜ ﲝ ﲞ ﲟ ﲠ ﲡ ﲢ ﲣ ﲤ ﲥ ﲦ ﲧ

Who listen to speech and follow the best of it. Those are the ones Allah has guided, and those are people of understanding.

those are whom Allah has guided, means, those who are described in this manner are the ones whom Allah has guided in this world and the Hereafter.

وأوليك هم أولوا اﻻألباب

and those are men of understanding. means, they possess sound reasoning and an upright nature

Tafsir Ibn Kathir