Tafsir of Al-Jathiyah 45:27-31

{And to Allah belongs the dominion of the heavens and the earth. And the Day the Hour appears—that Day the falsifiers will lose.}

• The governing factor for the accusative case in {the Day the Hour appears} is "will lose."
• {That Day} is a substitute (badal) for "the Day."
• {Jathiyah (kneeling)}: Sitting on the knees, poised and ready. It is also read as jathiyah (with a dhal), and juthuw is more intense in its poised state than jathw, for the jathi is one who sits on the tips of his toes.
• Ibn Abbas (may Allah be pleased with them both): "Gathered together."
• Qatadah: "Groups from juthwah," which means a group, the plural of which is juthy. In the Hadith: "From the juthy (groups) of Hell."
• {Every nation} is read as an ibtida’ (nominative/starting sentence), and "every nation" (in the accusative) as a substitute for "every nation."
• {To its record}: To the scrolls of their deeds. It uses the generic noun, similar to His saying: "And the record will be placed, and you will see the criminals fearful of what is in it" (Al-Kahf: 49).
• {This Day you will be recompensed}: This is implied as a spoken command.

If you ask: How is the record attributed to them and to Allah (Mighty and Majestic is He)? I say: Attribution occurs through association. It is associated with them and with Him. As for its association with them, it is because their deeds are recorded within it. As for its association with Him, it is because He is its Owner, and He is the One who commanded His angels to record the deeds of His servants in it.

• {It speaks against you}: It testifies against you regarding what you have done.
• {In truth}: Without addition or omission.
• {Indeed, We were transcribing}: The angels were writing down "what you used to do."

{In His mercy}: In His Paradise.

• The response to "As for" (amma) is omitted. The implied meaning is: "As for those who disbelieved, it will be said to them..."
• {But as for those who disbelieved, "Were not..."}: The meaning is: "Did My messengers not come to you? Were My verses not recited to you?" The conjoined clause is omitted.

{And when it was said, "Indeed, the promise of Allah is truth and the Hour—there is no doubt about it," you said, "We know not what is the Hour. We assume only assumption, and we are not convinced." And the evil consequences of what they did will appear to them, and they will be enveloped by what they used to ridicule.}