Tafsir of Al-Infitar 82:9

{Nay}: Be deterred from being deluded by the generosity of Allah and using it as a pretext [for sin]. For it [His generosity] necessitates gratitude and obedience, yet you have turned it into the opposite: disbelief and disobedience.

{Nay, but you deny the Recompense}: That is, the judgment itself, or the religion of Islam. You do not believe in reward or punishment, which is worse than the reprehensible greed [mentioned previously].

{And indeed, over you are keepers}: This confirms the Recompense you deny. It means: You deny the Recompense, yet the scribes are recording your deeds against you so that you may be recompensed for them.

In exalting the scribes through praising them, there is an exaltation of the matter of the Recompense, showing that it is among the most momentous affairs in the sight of Allah. Were it not so, He would not have appointed the noble, recording, guardian angels to document what one is to be held accountable for and recompensed for.

In this, there is a warning, a terrifying prospect, and a signal to the disobedient, as well as kindness to the believers. Al-Fudayl used to say when he recited this verse: "How severe a verse this is for the heedless!"

{Indeed, the righteous will be in pleasure. And indeed, the wicked will be in Hellfire. They will [enter to] burn therein on the Day of Recompense. And they will not be absent therefrom.}