Tafsir of Ghafir 40:13-16

{He is the One who shows you His signs} From the wind, clouds, thunder, lightning, thunderbolts, and the like.

{And provision} Meaning: rain, for it is the cause of provision.

{And none will remember except those who turn back [to Allah]} None will take heed or reflect upon the signs of Allah except those who repent from polytheism and return to Allah. For the obstinate person has no path toward remembrance or admonition.

{So call upon Allah} Meaning: worship Him.

{Being sincere to Him in religion} Free from polytheism, even if that enrages your enemies who are not of your religion.

{Exalted in degrees, Owner of the Throne. He casts the Spirit} These are three predicates for the pronoun "He" (in "He is the One who shows you"), or they are predicates for an omitted subject. They vary in definiteness and indefiniteness. It has been recited as Rafī‘ al-darajāt (in the accusative case) as a form of praise.

"Exalted in degrees" is like His saying: {Owner of the ways of ascent} (70:3), which are the ascents of the angels until they reach the Throne; it is a proof of His majesty and kingdom. Ibn Jubayr said: "A heaven above a heaven, and the Throne is above them." It is also possible that it is an expression of the loftiness of His status and the height of His authority, just as "Owner of the Throne" is an expression of His dominion. It is also said: These are the degrees of His reward that He grants to His allies in Paradise.

{The Spirit from His command} That which is the cause of life is from His command. He means: the Revelation, which is a command for good and an incitement toward it. He used "the Spirit" metaphorically for it, as He said: {Or one who was dead and We gave him life} (6:122).

{To warn} Allah [is the one who warns], or the one upon whom it is cast—the Messenger or the Spirit. It has been recited as li-tundhira (to warn), meaning: to warn the Spirit, because it is feminine, or as an address to the Messenger. It has also been recited as li-yundhara (to be warned) in the passive voice.

{The Day of Meeting} The Day of Resurrection, because the creatures meet therein. It is said: The people of the heavens and the people of the earth meet therein. It is also said: The Worshipped and the worshipper meet.

{The Day they are exposed} They are manifest; nothing conceals them—neither mountain, nor hill, nor building—because the earth is exposed, a level plain. They have no garments; rather, they are naked and uncovered, as stated in the Hadith: "They will be gathered naked, barefoot, and uncircumcised."

{Nothing of them is hidden from Allah} Meaning: their deeds and their states. Ibn Mas‘ud (may Allah be pleased with him) said: "Nothing of them is hidden from Him."

If you ask: "His saying {Nothing of them is hidden from Allah} is an explanation and confirmation of their exposure, yet Allah—the Exalted—nothing is hidden from Him whether they are exposed or not. What is the meaning?" I say: The meaning is that in the world, when they hid behind walls and veils, they used to imagine that Allah did not see them and that their deeds were hidden from Him. Today, they have moved from a state of concealment to a state where they no longer imagine what they used to imagine. Allah said: {But you assumed that Allah does not know much of what you do} (41:22). And He said: {They conceal [their evil intentions] from the people, but they cannot conceal [them] from Allah} (4:108). This is because they knew that people could see them, but they assumed that Allah could not see them. This is the meaning of His saying: {And they have appeared before Allah, the One, the Prevailing} (14:48).

{To whom belongs the sovereignty this Day? To Allah, the One, the Prevailing} This is a narration of what will be asked on that Day and what will be answered. The meaning is that a caller will call out: "To whom belongs the sovereignty this Day?" and the people of the gathering will answer: "To Allah, the One, the Prevailing." It is said that Allah will gather the creatures on the Day of Resurrection on a single level plain of white earth, like a bar of silver, upon which no sin has ever been committed. The first thing spoken will be the caller saying: "To whom belongs the sovereignty this Day? To Allah, the One, the Prevailing." This implies that the caller is also the one who answers.

{This Day every soul will be recompensed for what it earned. No injustice today. Indeed, Allah is swift in account.}