Tafsir of Al-Qiyamah 75:31

{فلا صدق ولا صلى} It refers to the "man" mentioned in His saying: “Does man think that We will not assemble his bones?” (75:3). Do you not see His saying: “Does man think that he will be left neglected?” (75:36)? This is linked to the earlier verse: “He asks, ‘When is the Day of Resurrection?’” (75:6).

Meaning: He does not believe in the Resurrection, so he did not believe in the Messenger or the Quran, nor did he pray.

It is also possible that it means: "He did not give charity (sadaqa) from his wealth," meaning he did not pay Zakat. It is also said that it was revealed regarding Abu Jahl.

{يتمطى} He struts (walks with pride). Its root is yatamattat, meaning he stretches himself, because the one who struts extends his stride. It is also said that it comes from al-mata (the back), because he twists it while walking.

In the Hadith: "When my Ummah walks with al-mutayta' (a haughty gait) and the Persians and Romans serve them, their might will be turned against themselves."

Meaning: He denied the Messenger of Allah (peace be upon him), turned away from him, and avoided him. Then he went to his people strutting in pride over that.

{أولى لك} Meaning: "Woe to you." It is an imprecation against him that he may be overtaken by what he dislikes.

{أيحسب الإنسان أن يترك سدى * ألم يك نطفة من منى يمنى * ثم كان علقة فخلق فسوى * فجعل منه الزوجين الذكر والأنثى * أليس ذلك بقادر على أن يحيى الموتى}

(Does man think that he will be left neglected? Was he not a drop of fluid emitted? Then he was a clinging clot, and He created and fashioned, and made of him two mates, the male and the female. Is that [Creator] not able to give life to the dead?)