Al 'Imran: (116) Indeed, those who disbelieve...

Know that the Almighty has mentioned in these verses, at one point, the state of the disbelievers regarding the manner of their punishment, and at another, the state of the believers regarding their reward, combining admonition and encouragement, promise and threat.

When He described those among the disbelievers who had previously held good attributes, the Almighty followed it by threatening the disbelievers, saying: {Indeed, those who disbelieve, never will their wealth nor their children avail them anything} (Al 'Imran: 116).

There are several issues in this verse:

Issue 1: Regarding the statement {Indeed, those who disbelieve}

There are two opinions:

The First Opinion: It refers to some disbelievers. Those who hold this view mentioned several interpretations:

1. Ibn Abbas said: It refers to the Jews of Banu Qurayza and Banu Nadir. This is because the primary goal of the Jewish leaders in opposing the Prophet (PBUH) was wealth. The evidence for this is the Almighty's saying in Surah Al-Baqarah: {And do not exchange My verses for a small price} (Al-Baqarah: 41).
2. It was revealed concerning the polytheists of Quraysh. Abu Jahl often boasted about his wealth, which is why the verse was revealed: {And how many a generation have We destroyed before them who were better in possessions and appearance?} (Maryam: 74), and {No! Indeed, it is a flame—} (Al-'Alaq: 17) {A disobedient, sinful one!} (Al-'Alaq: 18) {Let him call his associates!} (Al-'Alaq: 17) {We will call the Zabaniyah (angels of punishment)!} (Al-'Alaq: 18).
3. It was revealed concerning Abu Sufyan, as he spent much wealth on the polytheists on the days of Badr and Uhud in enmity toward the Prophet (PBUH).

The Second Opinion: The verse is general concerning all disbelievers. This is because they all took pride in the abundance of their wealth and used to taunt the Prophet (PBUH) and his followers for their poverty. One of their arguments was: "If Muhammad were on the truth, his Lord would not have left him in such poverty and hardship." Furthermore, the wording is general, and there is no evidence necessitating specialization, so it must be applied generally.

The first group can respond by saying that the Almighty follows this verse with: {The likeness of what they spend}, so the pronoun in {they spend} refers back to this context, which is {Indeed, those who disbelieve}. Since the spending mentioned in {they spend} is specific to some disbelievers, this statement must also be specific.

Issue 2: The specific mention of wealth and children

The Almighty specifically mentioned wealth and children because wealth is the most beneficial of inanimate things, and children are the most beneficial of living beings.

The Almighty then clarified that the disbeliever will gain absolutely no benefit from these two in the Hereafter. This indicates, by way of a fortiori (by greater necessity), that he will not benefit from other things either.

Similar to this are the Almighty's sayings: {The Day when neither wealth nor sons will avail} (Ash-Shu'ara: 88) {Except one who comes to Allah with a sound heart} (Ash-Shu'ara: 89), and {And fear a Day when no soul will avail another soul at all} (Al-Baqarah: 48), and {And if one were to offer as a ransom all that is on earth of gold, even if he offered it} (Al 'Imran: 91), and {And your wealth and your children are not that which brings you near, to Us, [a means of] closeness} (Saba: 37).

After clarifying that they will have no benefit from their wealth or their children, He said: {And those are the companions of the Fire; they will abide therein eternally}.

Our scholars (Ahl al-Sunnah) used this verse as evidence that the grave sinners among the people of prayer will not remain in the Fire eternally. They argued that the statement {And those are the companions of the Fire} is a phrase that implies restriction (Hasr). It is said: "Those are the companions of Zayd and no others," meaning they are the ones who benefit from him and no others. Since this phrase implies restriction, it is established that eternal dwelling in the Fire is exclusive to the disbeliever.

{The likeness of what they spend in this worldly life is as the likeness of a wind in which there is frost; it struck the harvest of a people who wronged themselves and destroyed it. And Allah did not wrong them, but they wronged themselves.} (Al 'Imran: 117)