Tafsir of Al-Lail 92:8-11

{And considered himself free of need} He turned away from what is with Allah, as if he were independent of it, and thus did not fear Him. Or, he considered himself free of need for the bliss of Paradise due to his worldly desires, because this is in contrast to {And feared Allah}.

{We will ease him toward the difficult} We will abandon him and withhold Our graces from him, until obedience becomes the most difficult and arduous thing for him. This is like the saying: {He makes his breast tight and constricted as though he were climbing into the sky} (Al-An'am: 125).

Alternatively, the path of good is named "the easy" because its outcome is ease, and the path of evil is "the difficult" because its outcome is hardship. Or, he meant by them the two paths to Paradise and Hell; meaning: We will guide him in the Hereafter to these two paths. It is also said that these verses were revealed regarding Abu Bakr (may Allah be pleased with him) and Abu Sufyan ibn Harb.

{And what will his wealth avail him} An interrogative in the sense of negation (denial).

{When he perishes} Derived from al-rada, which is destruction. It means: death. Or, he falls into the pit when he is buried, or he falls into the depths of Hell.

{Indeed, upon Us is the guidance. And indeed, to Us belongs the Hereafter and the first [life].}