Tafsir of Al-Humazah 104:7

Al-Hamzah: (7) That which overlooks...

As for His saying, the Exalted: {That which overlooks the hearts} (Al-Fā'idah).

Know that it is said: Ṭalaʿa al-jabal (the mountain rose/appeared), and iṭṭalaʿa ʿalayhi (he looked over/ascended it).

There are two interpretations regarding the meaning of this verse:

1. The Fire Enters the Bodies: The fire enters their insides until it reaches their chests and overlooks their hearts (al-af'idah). There is nothing in the human body more delicate than the heart (al-fu'ād), nor anything that suffers more intensely from the slightest touch of harm. How much more so when the fire of Hell overlooks and takes possession of it! Furthermore, even when the fire takes possession of the heart, it does not burn up, because if it were to burn up, the person would die. This is what is meant by His saying: {Neither will it be decided for them, nor will they live} (87:13). The meaning of "overlooks" (iṭṭilāʿ) is that the fire descends from the flesh to the heart.

2. The Hearts are the Seat of Sin: The reason for singling out the hearts is that they are the dwelling places of disbelief (al-kufr), corrupt beliefs (al-ʿaqā'id al-khabīthah), and wicked intentions (al-niyyāt al-fāsidah).

Know that it has been narrated from the Prophet (peace and blessings be upon him) that the Fire consumes its inhabitants until, when it overlooks their hearts, it stops. Then, Allah, the Exalted, restores their flesh and bones once again.