Az-Zumar: 22
{Is he, then, whose breast Allah has expanded...}
Allah knows who is among the people of grace (lutf), so He grants him grace until his breast is expanded for Islam, and he desires it and accepts it. Is he like one who has no grace, whose breast is constricted and whose heart is hardened? The "light of Allah" is His grace.
The Messenger of Allah (ﷺ) recited this verse, and it was said: "O Messenger of Allah, what is the expansion of the breast?" He replied: "When light enters the heart, it expands and opens." It was said: "O Messenger of Allah, what is the sign of that?" He replied: "Turning toward the abode of eternity, distancing oneself from the abode of delusion, and preparing for death before death descends."
This is analogous to His saying: {Is he who is devoutly obedient...} (Az-Zumar: 9), where the predicate is omitted.
{...from the remembrance of Allah}
The meaning is "because of His remembrance." That is, when Allah or His verses are mentioned to them, they are repulsed and their hearts increase in hardness, just as He, the Exalted, says: {...it added filth to their filth} (At-Tawbah: 125).
It is also read: {...away from the remembrance of Allah} ('an dhikr Allah).
If you ask: "What is the difference between min (from/because of) and 'an (away from) here?"
I say: If you say, "His heart hardened min (from/because of) the remembrance of Allah," the meaning is what I mentioned: that the hardness is caused by the remembrance. If you say, "'an (away from) the remembrance of Allah," the meaning is: he became thick-skinned toward accepting the remembrance and turned away from it.
Its parallel is: "He gave him to drink min (because of) thirst," meaning due to his thirst; and "He gave him to drink 'an (away from) thirst," meaning he quenched him until he removed him from thirst.
Az-Zumar: 23
{Allah has sent down the best statement: a consistent Book wherein is reiteration. The skins of those who fear their Lord shiver therefrom; then their skins and their hearts soften at the remembrance of Allah. That is the guidance of Allah by which He guides whom He wills. And one whom Allah leaves astray - for him there is no guide.}