Al-Naba' (The Tidings): (40) Indeed, We have warned you of a near punishment...

Then, the Exalted [Allah] increased the frightening of the disbelievers, saying:

{Indeed, We have warned you of a near punishment.}

This means the punishment in the Hereafter. Everything that is coming is considered near. It is like His saying:

{As if they, the day they see it, had not remained [in the world] except an evening or the early morning thereof.} (An-Nazi'at: 46)

He named it a "warning" (indhār) because, with this description, the Exalted [Allah] has instilled the utmost level of fear, which is the essence of warning.

Then the Exalted [Allah] said:

{The Day a person will look at what his hands have put forth,}

And in this, there are several issues:

There are two interpretations:

1. Interrogative: It is in the accusative case, governed by the verb qaddamat (have put forth). The meaning is: "The Day a person will look at what his hands have put forth."
2. Relative Pronoun (Mā): It means alladhī (that which), and it is in the accusative case, governed by the implied object of yanẓur (look). The structure would be: "The Day a person will look at that which his hands have put forth."

However, under this second interpretation, there are two omissions:

1. It did not say qaddamat-hu (his hands have put it forth), but rather {qaddamat} (have put forth), omitting the returning pronoun.
2. It did not say yanẓur ilā mā qaddamat (look at what his hands have put forth), but rather yanẓur mā qaddamat (look what his hands have put forth), where the act of looking is used idiomatically to mean "looking at it."

There are three opinions regarding this:

1. The Most Apparent Opinion: The term al-mar' (the person) is general and applies to everyone. If the accountable person has put forth the deeds of the pious, they will only find great reward. If they have put forth the deeds of the disbelievers, they will only find the punishment Allah has described. Thus, for any accountable person arriving on the Day of Judgment, there is no hope beyond these two outcomes (reward or punishment). This is what is meant by: {The Day a person will look at what his hands have put forth.} Bliss be to him if he put forth the deeds of the righteous, and woe to him if he put forth the deeds of the wicked.

2. The Opinion of 'Aṭā’: The person here refers specifically to the disbeliever. While the believer, when looking at what his hands have put forth, also looks toward Allah's forgiveness and mercy. However, the disbeliever, who sees nothing but punishment, only sees what his hands have put forth, because the punishment reaching him is solely due to the consequence of his own actions.

3. The Opinion of Al-Ḥasan and Qatādah: The person here refers specifically to the believer. They support this with two arguments:
   • The verse immediately following this one states: {And the disbeliever will say, "Oh, I wish I had been dust!"} Since this latter verse explains the state of the disbeliever, the preceding verse must explain the state of the believer.
   • The believer has performed both good and evil deeds, so they await the outcome with a mixture of fear and hope, anticipating how the situation will unfold. The disbeliever, however, is certain of punishment, so there is no anticipation for him regarding how the matter will turn out, as certainty precludes anticipation.

Those who maintain that good deeds necessitate reward and evil deeds necessitate punishment rely on this verse. They argue that if this were not the case, the person would be looking at the reward and punishment for something other than their deeds, i.e., for something else.

The Response: Deeds do necessitate reward and punishment, but this is by the ruling of the Divine Promise and Decree (wa'd and ja'l), not by the inherent nature (dhāt) of the deed itself.

Now, regarding His saying:

{And the disbeliever will say, "Oh, I wish I had been dust!"}

There are several interpretations:

1. The First Interpretation: On the Day of Judgment, the person looks at what his hands have put forth. As for the believer, he finds faith and forgiveness for other sins, as stated: {And He forgives what is less than that for whom He wills.} (An-Nisa': 48). As for the disbeliever, he does not expect forgiveness, as stated: {Indeed, Allah does not forgive association with Him [in worship].} (An-Nisa': 48). At that point, the disbeliever says: {Oh, I wish I had been dust!} meaning, I wish I had not been alive and accountable.

2. The Second Interpretation: He was dust before being resurrected. Thus, the meaning is: "Oh, I wish I had not been sent for reckoning and had remained as I was—dust," similar to His saying: {My reckoning—oh, I wish it had been the end!} (Al-Ḥāqqah: 27) and {On that Day, those who disbelieved and disobeyed the Messenger will wish that the earth would level them [and bury them].} (An-Nisa': 42).

3. The Third Interpretation: Animals are gathered on the Day of Judgment, and retribution is taken for the hornless from the horned ones. After the reckoning, they are told: "Be dust." The disbeliever, at that moment, wishes he were like those animals, turning to dust, thereby escaping Allah's torment. Some Mu'tazilites rejected this, arguing that if Allah restores them, they are either compensated or favored. If so, it is not permissible to deprive them of benefits, as that would be harmful, which is impermissible in the Hereafter. Furthermore, these scholars suggested that when the term of compensation for these animals ends, Allah makes whatever was beautiful in form a reward for the people of Paradise, and whatever was ugly in form a punishment for the people of the Fire. Al-Qāḍī [Al-Bāqillānī] stated that it is also possible that when Allah completes their compensation, and they lack full intellect, Allah removes their life in a way that they feel no pain, so it is not considered harm.

4. The Fourth Interpretation (Some Sufis): His saying, {Oh, I wish I had been dust!} means: "Oh, I wish I had been humble in obedience to Allah and not arrogant and rebellious."

5. The Fifth Interpretation: The disbeliever is Iblīs (Satan), who sees Adam and his offspring and their reward. He wishes he could be what he scorned when he said: {You created me from fire and created him from clay.} (Ṣād: 76).

And Allah knows best His intent and the secrets of His Book. May Allah bless our Master Muhammad, his family, and his companions.