Tafsir of At-Tariq 86:8

{إنه} The pronoun refers to the Creator, as the act of creation points to Him. Its meaning is: He who created man initially from a drop of fluid is, regarding his return—specifically his resurrection—{لقادر} (truly capable). It is a clear manifestation of power; it does not delay Him, nor is He incapable of it. It is like saying: "Indeed, I am poor."

{يوم تبلى} This is in the accusative case, linked to "his return" (raj‘ihi).

As for those who interpret the pronoun in "his return" as referring to his return to the place of his exit from the loins, the ribs, or the urethra, or to his initial state, they consider the adverbial phrase to be linked to an implied verb.

{السرائر} This refers to what is concealed in the hearts, such as beliefs, intentions, and other matters, as well as hidden deeds. "Testing" them (bala’uha) means to know them, examine them, and distinguish between the good and the corrupt among them.

Al-Hasan once heard a man reciting: “There shall remain in the hidden depths of the heart and the soul, a secret of affection, on the day when secrets are tested.”

He remarked: "How heedless he is of what is in {By the sky and the Tariq}!"

{فما له من قوة} So man has no power—no strength within himself to defend himself.

{ولا ناصر} And no helper—no one to protect him.

{By the sky which returns, and the earth which cracks open, indeed it is a decisive word, and it is not for amusement.}