Qatadah said,

﴿إِنَّ عَلَيْنَا لَلْهُدَى ﴾

(Truly, on Us is (to give) guidance.) "This means, We will explain what is lawful and what is prohibited.'' Others have said that it means, "Whoever traverses upon the path of guidance, then he will reach Allah (i.e., in the Hereafter).'' They consider this Ayah like Allah's saying,

﴿وَعَلَى اللَّهِ قَصْدُ السَّبِيلِ﴾

(And upon Allah is the responsibility to explain the Straight path.) (16:9) This has been mentioned by Ibn Jarir. Allah said;

﴿وَإِنَّ لَنَا لَلاٌّخِرَةَ وَالاٍّولَى ﴾

(And truly, unto Us (belong) the last (Hereafter) and the first (this world).) This means, `they both belong to Us and I (Allah) am in complete control of them.' Then Allah says,

﴿فَأَنذَرْتُكُمْ نَاراً تَلَظَّى ﴾

(Therefore I have warned you of a Fire Talazza.) Mujahid said, "Blazing.'' Imam Ahmad recorded from Simak bin Harb that he heard An-Nu`man bin Bashir giving a sermon, in which he said, "I heard the Messenger of Allah giving a sermon, in which he said:

«أَنْذَرْتُكُمُ النَّار»

(I have warned you of the Fire.) And he said it in such a voice that if a man was in the marketplace he could hear it from where I am standing now. And he said it (with such force) that the garment that was on his shoulder fell down to his feet.'' Imam Ahmad recorded from Abu Ishaq that he heard An-Nu`man bin Bashir giving a sermon, in which he said, "I heard the Messenger of Allah saying,

«إِنَّ أَهْوَنَ أَهْلِ النَّارِ عَذَابًا يَوْمَ الْقِيَامَةِ رَجُلٌ تُوضَعُ فِي أَخْمَصِ قَدَمَيْهِ جَمْرَتَانِ يَغْلِي مِنْهُمَا دِمَاغُه»

(Verily, the person to be punished lightest of the people of the Fire on the Day of Judgement will be a man who will have placed on the soles of his feet two coals that will cause his brain to boil.)'' Imam Al-Bukhari also recorded this narration. Muslim recorded that Abu Ishaq narrated from An-Nu`man bin Bashir that the Messenger of Allah said,

«إِنَّ أَهْوَنَ أَهْلِ النَّارِ عَذَابًا مَنْ لَهُ نَعْلَانِ وَشِرَاكَانِ مِنْ نَارٍ يَغْلِي مِنْهُمَا دِمَاغُهُ كَمَا يَغْلِي الْمِرْجَلُ، مَا يَرَى أَنَّ أَحَدًا أَشَدُّ مِنْهُ عَذَابًا، وَإِنَّهُ لَأَهْوَنُهُمْ عَذَابًا»

(Verily, the lightest punishment received by the people of the Hellfire will be a man who will have two sandals whose straps will be made of fire that will cause his brain to boil just as a cauldron boils. Yet he will not think that anyone is receiving a torment more severe than him, even though he will be receiving the lightest punishment of them.) Allah says,

﴿لاَ يَصْلَـهَآ إِلاَّ الاٌّشْقَى ﴾

(None shall enter it save the most wretched.) meaning, none will enter surrounded by it on all sides except the most wretched. Then Allah explains who this (the most wretched) is by His saying,

﴿الَّذِى كَذَّبَ﴾

(Who denies) meaning, in his heart.

﴿وَتَوَلَّى﴾

(and turns away.) meaning, from acting with his limbs and performing deeds according to their pillars. Imam Ahmad recorded from Abu Hurayrah that the Messenger of Allah said,

«كُلُّ أُمَّتِي يَدْخُلُ الْجَنَّـةَ يَوْمَ الْقِيَامَةِ إِلَّا مَنْ أَبَى»

(All of my followers will enter Paradise on the Day of Judgement except for whoever refuses.) They (the Companions) said, "Who would refuse, O Messenger of Allah'' He replied,

«مَنْ أَطَاعَنِي دَخَلَ الْجَنَّةَ، وَمَنْ عَصَانِي فَقَدْ أَبَى»

(Whoever obeys me, he will enter Paradise, and whoever disobeys me, then he has refused.) Al-Bukhari also recorded this Hadith. Allah then says,

﴿وَسَيُجَنَّبُهَا الاٌّتْقَى ﴾

(And those with Taqwa will be far removed from it.) meaning, the righteous, pure, most pious person will be saved from the Fire. Then He explains who he is by His saying,

﴿الَّذِى يُؤْتِى مَالَهُ يَتَزَكَّى ﴾

(He who gives of his wealth for self-purification.) meaning, he spends his wealth in obedience of his Lord in order to purify himself, his wealth and whatever Allah has bestowed upon him of religion and worldly things.

﴿وَمَا لاًّحَدٍ عِندَهُ مِن نِّعْمَةٍ تُجْزَى ﴾

(And who has (in mind) no favor from anyone to be paid back.) meaning, giving his wealth is not done so that he may gain some favor from someone wherein they return some good to him, and therefore he gives to get something in return. He only spends his wealth

﴿ابْتِغَآءَ وَجْهِ رَبِّهِ الاٌّعْلَى﴾

(to seek the Face of his Lord, the Most High) meaning, hoping to attain the blessing of seeing Him in the final abode in the Gardens of Paradise. Allah then says,

﴿وَلَسَوْفَ يَرْضَى ﴾

(He, surely, will be pleased.) meaning, indeed those with these characteristics will be pleased.