Concerning Allah's statement,

﴿إِلاَّ مَن تَوَلَّى وَكَفَرَ ﴾

(Save the one who turns away and disbelieves.) meaning, he turns away from acting upon its pillars, and he disbelieves in the truth with his heart and his tongue. This is similar to Allah's statement,

﴿فَلاَ صَدَّقَ وَلاَ صَلَّى - وَلَـكِن كَذَّبَ وَتَوَلَّى ﴾

(So he neither believed nor prayed! But on the contrary, he belied and turn away!) (75:31-32) Thus, Allah says,

﴿فَيْعَذِّبُهُ اللَّهُ الْعَذَابَ الاٌّكْبَرَ ﴾

(Then Allah will punish him with the greatest punishment.) Allah then says,

﴿إِنَّ إِلَيْنَآ إِيَابَهُمْ ﴾

(Verily, to Us will be their return;) meaning, their place of return and their resort.

﴿ثُمَّ إِنَّ عَلَيْنَا حِسَابَهُمْ ﴾

(Then verily, for Us will be their reckoning.) meaning, `We will reckon their deeds for them and requite them for those deeds.' If they did good, they will receive good, and if they did evil, they will receive evil. This is the end of the Tafsir of Surat Al-Ghashiyah.