Allah said,

﴿فَمَا لَهُمْ لاَ يُؤْمِنُونَ - وَإِذَا قُرِىءَ عَلَيْهِمُ الْقُرْءَانُ لاَ يَسْجُدُونَ ﴾

(What is the matter with them, that they believe not And when the Qur'an is recited to them, they fall not prostrate.) meaning, what prevents them from believing in Allah, His Messenger and the Last Day, and what is wrong with them that when Allah's Ayat and His Words are recited to them they do not prostrate due to awe, respect and reverence Concerning Allah's statement,

﴿بَلِ الَّذِينَ كَفَرُواْ يُكَذِّبُونَ ﴾

(Nay, those who disbelieve deny.) meaning, from their mannerism is rejection, obstinacy, and opposition to the truth.

﴿وَاللَّهُ أَعْلَمُ بِمَا يُوعُونَ ﴾

(And Allah knows best what they gather,) Mujahid and Qatadah both said, "What they conceal in their chests.''

﴿فَبَشِّرْهُمْ بِعَذَابٍ أَلِيمٍ ﴾

(So, announce to them a painful torment.) meaning, `inform them, O Muhammad, that Allah has prepared for them a painful torment.' Then Allah says,

﴿إِلاَّ الَّذِينَ ءَامَنُواْ وَعَمِلُواْ الصَّـلِحَـتِ﴾

(Save those who believe and do righteous good deeds,) This is a clear exception meaning, `but those who believe.' This refers to those who believe in their hearts. Then the statement, "and do righteous good deeds,'' is referring to that which they do with their limbs.

﴿لَهُمْ أَجْرٌ﴾

(for them is a reward) meaning, in the abode of the Hereafter.

﴿غَيْرُ مَمْنُونٍ﴾

(that will never come to an end.) Ibn `Abbas said, "Without being decreased.'' Mujahid and Ad-Dahhak both said, "Without measure.'' The result of their statements is that it (the reward) is without end. This is as Allah says,

﴿عَطَآءً غَيْرَ مَجْذُوذٍ﴾

(A gift without an end.) (11:108) As-Suddi said, "Some of them have said that this means without end and without decrease.'' This is the end of the Tafsir of Surat Al-Inshiqaq. All praise and thanks are due to Allah, and He is the giver of success and freedom from error.