Tafsir of Al-Furqan 25:19

This sudden shift to argumentation and binding proof is a magnificent and excellent rhetorical device, especially when combined with iltifāt (shifting of address), the omission of the verb "to say," and similar techniques. An example is the Almighty’s saying: "O People of the Scripture, there has come to you Our Messenger to make clear to you [the religion] after a period [of suspension] of messengers, lest you say, 'There came not to us any bringer of good tidings or a warner.' But [now] there has come to you..." (Al-Mā'idah: 19). Also, the poet’s saying: They said, "Khurasan is the furthest limit desired of us," Then the return; and now we have reached Khurasan.

"For they have denied you" (فقد كذبوكم): It is recited as taqūlūna (you say) and yaqūlūna (they say).

• The meaning for those who recite with the tā’ (you): They have denied your claim that they are gods.
• The meaning for those who recite with the yā’ (they): They have denied you by their statement: "Exalted are You! It was not for us to take, besides You, any allies" (Al-Furqān: 18).

If you ask: Does the function of the bā’ (in bimā) differ between the tā’ and the yā’? I say: Yes, by God.

• With the tā’, it is like His saying: "Nay, they denied the truth" (Qāf: 5). The prepositional phrase acts as a substitute for the pronoun, as if it were said: "They have denied what you say."
• With the yā’, it is like your saying: "I wrote with the pen" (i.e., they used their statement as the instrument of denial).

"They cannot" (يستطيعون): It is also recited with the tā’ (tastatī‘ūna - you cannot) and the yā’ (yastatī‘ūna - they cannot).

• Meaning: You, O disbelievers, cannot avert the punishment from yourselves.
• Interpretations of "avert" (sarf): It is said to mean repentance; it is said to mean "trickery" or "stratagem," from the saying "he yatasarraf," meaning he uses stratagems. Thus, it means: Your gods cannot avert the punishment from you, nor can they devise a stratagem for you.

The address is general to all those held accountable. The "great punishment" applies to everyone who commits zulm (wrongdoing/injustice). The disbeliever is a wrongdoer, for His saying: "Indeed, associating [others] with Him is a great injustice" (Luqmān: 13). The sinner is a wrongdoer, for His saying: "And whoever does not repent - then it is those who are the wrongdoers" (Al-Ḥujurāt: 11).

It is recited as yudhiquhu (He makes him taste) with the yā’. It contains a pronoun referring to God, or a pronoun referring to the source of the wrongdoing (yazlim).

"And We did not send before you, [O Muhammad], any of the messengers except that they indeed ate food and walked in the markets. And We have made some of you for others a trial - will you have patience? And ever is your Lord, Seeing."