Al-Mutaffifin: (29) Indeed, those who were criminals...

Know that the Exalted [Allah] described the honor of the righteous in the Hereafter, and then mentioned the ugliness of the disbelievers' conduct toward them in this world—their mockery and laughter. He then clarified that this will be reversed upon the disbelievers in the Hereafter. The purpose is to console the believers and strengthen their hearts. In this [verse], there are several issues:

Issue 1: Causes of Revelation

Two views are mentioned regarding the cause of revelation:

1. First View: Those referred to by {Indeed, those who were criminals} are the prominent polytheists, such as Abu Jahl, Al-Walid ibn Al-Mughirah, and Al-'As ibn Wa'il Al-Sahmi. They used to laugh at and mock the poor Muslims like 'Ammar, Suhayb, Bilal, and others.
2. Second View: 'Ali (peace be upon him) came with a group of Muslims, and the hypocrites mocked them, laughed, and signaled to one another (with their eyes). Then, they returned to their companions and said, "Today we saw the bald one," and they laughed at him. This verse was revealed before 'Ali reached the Messenger of Allah (peace be upon him).

Issue 2: Four Ugly Actions of the Disbelievers

The Almighty recounted four ugly behaviors from them:

1. Their Laughter: His saying, {Indeed, those who were criminals used to laugh at those who believed} (meaning they mocked them and their religion).
2. Their Signaling: His saying, {And when they passed by them, they would pass by with winks} (i.e., they interacted with each other through ghamz [winking/glancing], which is signaling with the eyelid or eyebrow). Ghamz can also mean fault-finding; if you ghamaza someone, you criticize him. A ghamīzah in someone means a fault they possess. The meaning is that they pointed at the believers with their eyes in mockery, criticizing them and saying, "Look at these people who tire themselves out, deprive themselves of worldly pleasures, and risk their lives seeking a reward they are not certain of."
3. Their Return Home: His saying, {And when they returned to their own people, they returned rejoicing}. They returned delighted with their state of polytheism, disobedience, and enjoyment of the world, or they took pleasure in speaking ill of the Muslims. 'Asim, in the narration of Hafs, recited {fakiheen} (without the alif) in this specific instance, while in the rest of the Qur'an he recited {fākihīn} (with the alif). The rest recited {fākihīn} with the alif. It is said that these are two linguistic variations. Alternatively, {fākihīn} means those enjoying themselves, preoccupied with their disbelief and worldly pleasures, while {fakiheen} means being boastful/delighted.
4. Their Accusation of Error: His saying, {And when they saw them, they said, "Indeed, those are the truly astray!"}. Meaning, the believers are astray for abandoning present enjoyment in pursuit of a reward whose existence is uncertain. This is the last thing the Almighty recounted about the disbelievers.

Then the Almighty said, {And they were not sent as guardians over them}. This means Allah did not send these disbelievers as overseers of the believers, monitoring their affairs and scrutinizing what they do, whether right or wrong, so they could criticize what they considered misguidance. Rather, they were only commanded to reform themselves.

As for His saying, {So today those who believed will laugh at the disbelievers}: In this, there are two issues:

Issue 1: The Reason for the Believers' Laughter

The meaning is that on this Day—the Day of the reckoning of deeds—the believers will laugh at the disbelievers. There are several aspects to this laughter:

1. The disbelievers used to laugh at the believers in this world because of the hardship and misery they were enduring. In the Hereafter, the believers will laugh at the disbelievers because of the various torments and afflictions they face, and because they will realize that what the disbelievers were upon in the world was nothing, and that they sold an eternal reality for a fleeting one. The believers will see themselves having attained everlasting bliss, achieving eternal rest through little effort, entering Paradise, and sitting on couches looking at the disbelievers being tormented in the Fire, screaming in despair, calling for woe and ruin, and cursing one another.
2. Abu Salih said: The people of the Fire will be told while they are in it, "Come out!" and the gates will be opened for them. When they see the gates open, they will rush toward them, intending to exit. The believers will watch them from their couches. When they reach the gates, the gates will be shut against them. This is the cause of the laughter.

Issue 2: The State of the Believers While Laughing

His saying, {On couches, looking} is a ḥāl (circumstantial clause) describing those who are laughing. Meaning, they laugh at them while looking at them and at the humiliation and lowliness they are experiencing after their arrogance and pride.

Then the Almighty said, {Have the disbelievers been recompensed for what they used to do?}. Thūb means recompensed (uthība), meaning Allah is the Recompenser. Uways said:

Al-Mubarrad said that thawāb is a verb derived from thawāb (reward), which is what returns to the doer as recompense for what he did, whether good or evil. Thawāb is used for recompense with evil. Abu 'Ubaydah cited poetry:

The preferred interpretation is that this is a form of mockery, like His saying, {Taste! Indeed, you are the mighty, the noble!} (Ad-Dukhan: 49). The meaning is as if Allah is saying to the believers: Have We recompensed the disbelievers for their deeds—which included their laughing at you and mocking your path—just as We recompensed you for your righteous deeds? This statement would add to their joy, as it implies an increase in their exaltation and the belittling of their enemies. The intent here pertains to the conditions of the Resurrection. And Allah knows best.