39. “Burden”: the burden of the responsibilities of actions. It means: In the sight of Allah every one is responsible for his own actions and for no one else’s. There is no possibility that Allah will place the burden of one man’s responsibility upon the other, nor is there the possibility that a person will take the burden of another’s responsibility upon himself and get himself seized for the crime committed by the other. This thing has been said here because the polytheist kinsmen and relatives of the people who were embracing Islam in Makkah, used to urge them, saying, Give up Islam and return to your ancestral faith. We take the responsibility of any punishment etc. on ourselves.
40. In the preceding sentence, Allah’s law of justice has been enunciated, according to which He will not seize any person for the sin committed by another, but will hold everyone responsible for his own sin. In this sentence the Muslims have been told: Those who urge you to give up faith and commit evil on the assurance that they will take on themselves the burden of your sins on the Day of Resurrection, are in fact giving you a false hope. When Resurrection comes and the people see what fate they are going to meet in consequence of their misdeed, everyone will be concerned only about himself. Brother will turn away from brother and father from son, and no one will be prepared to take even an atom’s weight of another’s burden on himself.
41. In other words, your warnings cannot have any effect on obstinate and stubborn people. Your admonitions can bring only such people to the right path who have fear of God in their hearts and who are inclined to bow before their real Master.