Tafsir of Qaf 50:17

{إذ} (When): It is in the accusative case governed by the nearest [verb/predicate], and this is permissible because meanings operate on adverbial expressions whether they precede or follow them.

The meaning: He is Subtle (al-Latif), His knowledge reaches the fleeting thoughts of the soul—than which nothing is more hidden—and He is closer to man than any near one, at the moment the two guardians receive what is uttered. This serves as an indication that the recording by the two angels is something He is in no need of. How could He not be independent of it when He is aware of the most hidden of the hidden? Rather, this is for a wisdom that necessitated it: namely, what lies in the recording and preservation by the two angels, and the presentation of the scrolls of deeds on the day the witnesses arise. The servant’s knowledge of this, alongside his knowledge of God’s encompassing awareness of his deeds, is an additional grace for him to refrain from evil deeds and to desire good ones.

From the Prophet (ﷺ): "The seat of your two angels is at your two jawbones; your tongue is their pen, and your saliva is their ink, yet you engage in what does not concern you, feeling no shame before God Almighty nor before them."

Alternative interpretation: The "receiving" by the two angels may be an explanation of the "nearness." It means: We are near to him, aware of his states, and watching over him, for Our guardians and scribes are appointed over him. Al-talaqqi (receiving) means receiving [information] by way of preservation and recording.

{قعيد} (A sitter): It is in the form of maqa‘id (plural of qa‘id), just as jalis (companion) means mujalis (one who sits with). The implied meaning is: "On the right is a sitter, and on the left is a sitter from the two receivers." One was omitted because the second implies it, as in the poet’s saying: "I was, regarding him and my father, free [of blame]..."

{رقيب} (Watcher): An angel who watches his deeds. {عتيد} (Present): Ready and present.

There is a difference of opinion regarding what the two angels record:

• It is said: They record everything, even his groaning during illness.
• It is said: They record only that for which he is rewarded or burdened with sin. This is supported by the Prophet’s (ﷺ) saying: "The scribe of good deeds is on the right, and the scribe of evil deeds is on the left. The scribe of good deeds is in charge of the scribe of evil deeds. If he performs a good deed, the angel on the right records it tenfold. If he performs an evil deed, the one on the right says to the one on the left: 'Leave him for seven hours; perhaps he will glorify God or seek forgiveness.'"

It is said: The angels avoid a person when he is relieving himself or having intercourse.

{ما يلفظ} (What he utters): It has been recited in the passive voice (ma yulfazu).

{And the intoxication of death will bring the truth; that is what you were trying to avoid. And the Horn will be blown; that is the Day of the Threat. And every soul will come, with it a driver and a witness. "You were in neglect of this, so We have removed your veil, and your sight today is sharp."}