Tafsir of Al-Furqan 25:23

There is no literal "proceeding" here, nor anything resembling it. Rather, it is a parable for the state of these people and the deeds they performed during their disbelief—such as maintaining kinship ties, aiding the distressed, hosting guests, showing favor to captives, and other noble and virtuous acts.

It is like the state of a people who defied their ruler and rebelled against him, so he proceeded toward their possessions and targeted what was in their hands, destroying them and tearing them into every possible fragment, leaving behind neither a trace nor a remnant.

"Dust" (al-habā’): That which emerges from a window opening in the sunlight, resembling dust. In their proverbs, they say: "Less significant than dust."

"Scattered" (manthūran): An adjective for the dust. He likened their deeds to dust in its insignificance and worthlessness to Him, and in the fact that no benefit can be derived from it. Then, he likened it to "scattered" dust, because you see it appearing orderly within the light, but when the wind stirs it, you see it scattered, going in every direction.

Similar to this is His saying: "Like eaten straw" (Al-Fīl: 5). It was not enough that He likened them to straw until He made it consumed by being eaten; nor was it enough that He likened their deeds to dust until He made it scattered. Or, it is a third object [of the verb "We made"], meaning: We made it possessing both the insignificance of dust and the state of being scattered, just as in His saying: "Be apes, despised" (Al-Baqarah: 65), meaning: possessing both the transformation and the contempt.

The lām in al-habā’ is a wāw, as evidenced by the word al-habwah (dust cloud).