Tafsir of An-Naml 27:40

[Who is he?] He is a man who possessed the Greatest Name of Allah (Ism Allah al-A‘zam). It is said to be: "O Living, O Sustainer" (Ya Hayyu ya Qayyum). It is also said: "O our God and the God of everything, one God, there is no god but You." It is also said: "O Possessor of Majesty and Honor." From al-Hasan (may Allah be pleased with him): "Allah" and "The Most Merciful" (al-Rahman).

It is said: He is Asaf ibn Barkhiya, the scribe of Solomon (peace be upon him), who was a truthful, learned man. It is said his name was Astum. It is said he was Gabriel. It is said he was an angel with whom Allah supported Solomon. It is said he was Solomon himself, as if he found the ‘Ifrit slow, so he said to him: "I will show you what is faster than what you say." From Ibn Lahi‘ah: "It reached me that he was al-Khidr (peace be upon him)."

{Knowledge from the Book} From the revealed Book, meaning the knowledge of revelation and religious laws. It is said: It is the Preserved Tablet (al-Lawh), and the one who possessed knowledge of it is Gabriel (peace be upon him).

In both instances, "I will bring it to you" (atiyuka) may be read as a verb or an active participle.

{Before your glance returns to you} Al-tarf (the glance) is the movement of your eyelids when you look; it is used here in place of the act of looking. Since the one looking is described as "sending" his glance—as in the verse: And if you were to send your glance as a scout For your heart one day, the sights would weary you —it is described here as "returning" (irtidad). The meaning of "before your glance returns to you" is: You send your glance toward something, and before you draw it back, you see the throne before you.

It is narrated that Asaf said to Solomon (peace be upon him): "Extend your eyes until your gaze reaches its limit." He extended his eyes and looked toward the right. Asaf prayed, and the throne sank into the earth in its place in Ma’rib, then emerged at Solomon’s assembly in the Levant by the power of Allah before he could return his gaze.

It is also possible that this is a metaphor for the brevity of the time taken to bring it, just as you might say to a companion: "Do such-and-such in a moment, in the blink of an eye, or in the time it takes to turn around," and so on—intending speed.

{He is grateful for his own soul} Because he relieves it of the burden of obligation, protects it from the mark of ingratitude, binds the blessing to himself, and invites more. It is said: Gratitude is a shackle for existing blessings and a snare for missing ones.

In the words of some predecessors: "Ingratitude for blessings is ruin. Rarely does a blessing depart and return to its source, so summon the straying one with gratitude, and make the present one endure through generous treatment. Know that the vast covering of Allah will soon shrink if you do not show reverence to Allah."

{Self-Sufficient} Free from the need for gratitude.

{Generous} In bestowing blessings upon those who are ungrateful for His favors.

What Solomon (peace be upon him) said upon seeing the throne, while being grateful to his Lord, followed the pattern of his peers among the Prophets of Allah and His sincere servants: they receive incoming blessings with beautiful gratitude, just as they bid farewell to departing blessings with beautiful patience.