Tafsir of Al-Qalam 68:44

"So leave Me and those who deny..." It is said: "Leave me and him," meaning: "Leave the matter entirely to Me, for I will suffice you against him." It is as if He is saying: "It is sufficient for you, in terms of dealing with him, to entrust his affair to Me and leave him between Me and Myself, for I am All-Knowing of what must be done with him and fully capable of it."

The intent is: "I am sufficient as a requiter for those who deny the Qur'an, so do not occupy your heart with his affair; rely on Me for vengeance against him." This is a consolation for the Messenger of Allah (peace be upon him) and a threat to the deniers.

"I will lead them on [to destruction]..." One says "I led him on to such-and-such" when one brings him down to it step by step until he is ensnared in it. Allah’s "leading on" (istidraj) of the disobedient is to grant them health and blessings, so they take Allah’s provision as a pretext and a ladder to increase in disbelief and sin.

"...from where they do not know." Meaning: from the very direction they do not perceive to be a trap—which is the bestowing of favors upon them—because they reckon it is a sign of preference for them over the believers, while it is actually the cause of their destruction.

"And I will grant them respite..." Meaning: I will give them time, as in His saying: "I only grant them respite so that they may increase in sin." Health, provision, and the extension of life are acts of kindness and grace from Allah that necessitate gratitude and obedience. However, they choose to make these things a cause for disbelief. Since they used these favors to descend into destruction, the Bestower is described as "leading them on."

It is said: "How many are led on by kindness shown to them? How many are seduced by praise? And how many are deceived by being shielded?"

He called His kindness and enabling them "a plan" (kayd), just as He called it "leading on" (istidraj), because it takes the form of a plot, as it became the cause of their entanglement in ruin. He described it as "firm" (matin) due to the strength of the effect of His kindness in causing their destruction.

"Or do you ask of them a payment, so that they are burdened by debt? Or is the Unseen with them, so they are writing it down?"