Al-Imran: 176–178
"And do not let those grieve you who hasten into disbelief. Indeed, they will never harm Allah at all. Allah intends that He should give them no portion in the Hereafter, and for them is a great punishment. Indeed, those who purchase disbelief [in exchange] for faith will never harm Allah at all, and for them is a painful punishment. And let not those who disbelieve ever think that [the] respite We grant them is better for themselves. We only grant them respite so that they may increase in sin, and for them is a humiliating punishment."
"Hastening into disbelief"
They fall into it quickly and desire it with the utmost intensity. They are the hypocrites among those who stayed behind. It is also said they are a people who apostatized from Islam.
If you ask: What is the meaning of His saying, "And do not let them grieve you"? It is the right of the Messenger to grieve for the hypocrisy of the hypocrite and the apostasy of the apostate.
I say: Its meaning is: Do not let them grieve you out of fear that they might harm you or conspire against you. Do you not see His saying: "Indeed, they will never harm Allah at all"? This means they do not harm anyone by their hastening into disbelief except themselves, and the consequence of that does not return upon anyone else.
Then He explains how the consequence returns upon them by saying: "Allah intends that He should give them no portion in the Hereafter"—that is, no share of reward—"and for them is a great punishment"—as a substitute for the reward. This is the most eloquent description of what a person brings upon himself.
If you ask: Why was it not said, "Allah does not give them a portion in the Hereafter"? What is the benefit of mentioning "intending" (irada)?
I say: Its benefit is to signal that the motive for depriving and punishing them has become so pure and absolute that no deterrent remains, as they have hastened into disbelief. It serves as a warning of their persistence in tyranny and their reaching the ultimate limit of it, to the point that even the Most Merciful of the merciful intends not to have mercy on them.
"Indeed, those who purchase disbelief [in exchange] for faith"
This is either a repetition of their mention for emphasis and to record against them what they have committed, or it is general for all disbelievers, while the first is specific to those who were hypocrites among the laggards or those who apostatized from Islam—or vice versa.
"At all" (shay'an)
It is in the accusative case as a verbal noun (masdar), because the meaning is "any harm" or "a portion of harm."
"Those who disbelieve" (alladhina kafaru)
For those who read it with a ta (tahsabanna), it is in the accusative case.
"And let not those who disbelieve think that [the] respite We grant them is better for themselves"
This is a substitute (badal) for the previous phrase. It means: Do not think that the respite We grant the disbelievers is better for them. The particle an (that) along with its clause stands in place of the two objects of the verb "think" (hasaba), as in His saying: "Or do you think that most of them hear?" (Al-Furqan: 44). Ma is a masdariyah (infinitive) particle, meaning: "Do not think that our granting of respite is better." According to the rules of orthography, it should be written separately, but it appears connected in the Imam (the Uthmanic codex). One must not deviate from the tradition of the Imam in the writing of the Mushafs.
If you ask: How is the substitution valid when only one of the two objects is mentioned, and it is not permissible to limit the verb "to think" to only one object?
I say: It is valid because the reliance is on the substitute, and the substituted-for is in the position of being discarded. Do you not say, "I made your belongings, some of them on top of others," even though you cannot remain silent after saying "your belongings"?
It is also possible that a deleted genitive is implied: "Do not think the state of those who disbelieve—that the respite is better for them." Or: "Do not think the affair of those who disbelieve—that the respite is better for them."
For those who read it with a ya (yahsabanna), it is in the nominative case, and the verb is connected to an and its clause. "Granting respite" (imla') is to leave them to their own devices; it is a metaphor derived from "granting length to one's horse," meaning to loosen the rope so it may graze as it wishes. It is also said to mean delaying them and lengthening their lives. The meaning is: Do not think that the respite is better for them than restraining them or cutting short their lifespans.
"We only grant them respite"
This ma should be written connectedly because it is a restrictive particle (kaffah), unlike the first one. This is a new sentence, providing a reason for the previous one, as if it were asked: "Why do they not think the respite is better for them?" It is answered: "We only grant them respite so that they may increase in sin."
If you ask: How is it permissible for the increase of sin to be an objective (gharad) for Allah in granting them respite?
I say: It is a cause (illah) for the respite, and not every cause is an objective. Do you not say, "I refrained from the battle due to incapacity and poverty," or "I left the city for fear of evil"? None of these are your objectives; they are merely causes and reasons. Likewise, the increase of sin is made a cause for the delay and a reason for it.
If you ask: How can the increase of sin be a cause for respite, just as incapacity was a cause for refraining from war?
I say: Since it is in the knowledge of Allah, who encompasses all things, that they will increase in sin, it is as if the respite occurred because of it and by its means, by way of metaphor.
Yahya ibn Wathab read it with a kasra on the first (tahsibanna) and a fatha on the second. With the ya (yahsabanna), the meaning is: "Do not let the disbelievers think that our respite is for the increase of sin, as they do; rather, it is so that they may repent and enter into faith." His saying, "that [the] respite We grant them is better for themselves," is an interruption between the verb and its object. Its meaning is: "Our respite is better for them if they act within it and recognize Allah's favor upon them by extending the duration and refraining from hastening the punishment."
If you ask: What is the meaning of His saying, "And for them is a humiliating punishment" in this reading?
I say: Its meaning is: "Do not think that our respite is for the increase of sin and for punishment." The waw is for the state (hal), as if it were said: "So that they may increase in sin, while a humiliating punishment is prepared for them."