Tafsir of Al-Inshiqaq 84:20

{They do not prostrate} They do not humble themselves, nor do they submit.

It is said: The Messenger of Allah (ﷺ) recited one day: "Prostrate and draw near" (96:19). He prostrated, and those of the believers who were with him prostrated, while the Quraysh clapped over their heads and whistled. Thus, this [verse] was revealed. Abu Hanifa (may Allah be pleased with him) used this as evidence for the obligation of the prostration.

From Ibn Abbas: "There is no prostration in the Mufassal [surahs]."

From Abu Hurayrah (may Allah be pleased with him): He prostrated during it and said: "By Allah, I did not prostrate during it except after I saw the Messenger of Allah (ﷺ) prostrate during it."

From Anas: "I prayed behind Abu Bakr, Umar, and Uthman, and they prostrated."

From al-Hasan: "It is not obligatory."

{Those who disbelieved} A reference to those previously mentioned.

{For what they conceal} For what they gather in their chests and harbor of disbelief, envy, oppression, and hatred. Or, for what they gather in their scrolls of evil deeds and store up for themselves of various types of punishment.

{Except those who believe} An istiṭnāʾ munqaṭiʿ (disjunctive exception).

From the Messenger of Allah (ﷺ): "Whoever recites Surah Inshaqqat (Al-Inshiqaq), Allah will protect him from being given his record behind his back."