Tafsir of Ta-Ha 20:80-81

{O Children of Israel} This is an address to them after their deliverance from the sea and the destruction of Pharaoh’s people. It is said: It is for those among them who lived during the time of the Messenger of Allah (ﷺ), reminding them of the favor bestowed upon their forefathers. The first view is the correct one. It implies: "We said, 'O Children of Israel,'" and the omission of the verb "to say" is frequent in the Qur'an.

It is recited as anjaytukum (I saved you) up to razaqtukum (I provided for you), and also in the form of al-wa‘d (the promise) and al-muwa‘ada (the appointment). Al-imān (the faith) is also recited in the genitive case (al-jarr) due to proximity (al-jiwar), similar to the phrase: juhru dabbin kharibin (the hole of a ruined lizard).

He reminds them of the blessing of their salvation and the destruction of their enemy, and of the appointment made with Moses (peace be upon him) for the private discourse at the side of the Mount, and the writing of the Torah on the tablets. The appointment is attributed to them because it involved them and reached them, as it was for their Prophet and their leaders, and its benefits—upon which their religion and law were established—returned to them, along with the rest of the blessings and provisions He poured upon them.

Their transgression regarding the blessing: It is to overstep the limits of Allah concerning it by being ungrateful, by letting amusement and luxury distract them from fulfilling the duty of gratitude, by spending it on acts of disobedience, by withholding the rights of the poor from it, by being extravagant in spending it, and by becoming insolent, arrogant, and haughty.

{So that My wrath may descend upon him} It is recited as fayahilla (so it descends). From ‘Abdullah, it is recited as la yahullanna.

• {Wa man yahlul} (And whoever incurs): The one with the kasra (yahlil) signifies obligation, derived from halla al-daynu yahillu (the debt became due/obligatory). From this is the Almighty’s saying: {Until the offering reaches its destination (mahillahu)} (Al-Baqarah: 196).
• The one with the damma (yahlul): Signifies descent.
• Allah’s wrath: This refers to His punishments, which is why it is described as "descending."

{Hawa} (He has fallen/perished): He has perished. Its origin is falling from a mountain and dying. It is said:

He fell from the top of a high lookout, And his liver was shattered beneath him.

They also say: "His mother has fallen" (hawyat ummuhu), or it means a fall from which there is no rising.

{And indeed, I am the Perpetual Forgiver of whoever repents and believes and does righteousness and then continues to be guided.}