26. That is, Pharaoh by himself was an abasing torment for them and all other torments were indeed offshoots of the same great torment.
27. There is a subtle satire in it on the chiefs of the disbelieving Quraish. It means to say this: You do not enjoy any place of distinction among the transgressors against Allah. Pharaoh indeed was a rebel of the highest order who was ruling on the throne of the largest kingdom of the time as a god. When he was swept away like straw, how can you prevent the divine wrath?
28. That is, Allah was well aware both of the qualities and of the weaknesses of the children of Israel. He had not chosen them blindly. For when he chose them from among the contemporary nations to become the standard bearers of His message and His Tauhid, they were the most suitable people in His knowledge for the purpose.
29. For explanation, see (Surah Al-Baqarah, Ayats 49-74); (Surah An-Nisa, Ayats 153-160); (Surah Al-Maidah, Ayats 20-26); (Surah Al-Aaraf, Ayats 138-171); (Surah TaHa, Ayats 80-97) and the corresponding E.Ns.
30. That is, when we die the first time, we shall be annihilated: there will be no other life after that.
31. This was their reasoning: We have never seen a dead person resurrected to life. Therefore, we believe that there will be no other life after death. If you claim that there will be another life, then resurrect our forefathers from their graves, so that we are convinced of the life after death. If you do not do this, we would think that your claim is false. This was, as they thought, a very strong argument for the refutation of life after death, whereas it was absurd. Nobody had told them that the dead would return to this very world after being raised back to life, nor the Prophet (peace be upon him), nor any Muslim had ever claimed that he could raise the dead back to life.
32. Tubba was the title of the kings of the Himyarites, like the titles of Khosroes, Caesar, Pharaoh etc. which have been associated with the kings of different countries. They were a branch of the Sabaeans, who attained domination over Saba in 115 B.C. and ruled it until 300 A.D. They have been a well known people of Arabia for centuries. (For details, see (E.N. 37 of Surah Saba).
33. This is the first answer to the disbelievers’ objection; it means: Any individual group or nation which denies the Hereafter becomes criminal. Perversion of the morals is its inevitable result, and human history bears evidence that whichever nation adopted this view of life ultimately perished. As for the question: Are they better or the people of Tubba or the people before them? It means this: The disbelievers of Makkah have not been able to attain to the prosperity and splendor that became the lot of the people of Tubba and of the people of Saba and of the people of Pharaoh and others before them. But this material prosperity and worldly splendor could not save them from the consequences of their moral degeneration. How will then the chiefs of the Quraish be saved from destruction on the strength of their puny resources and wealth? (For details, see (E.Ns 25 to 36 of Surah Saba).
34. This is the second answer to their objection; it means: Whoever denies life after death and the rewards and punishments of the hereafter, in fact, regards this world as a plaything. This is why he has formed the view that man, after raising all sorts of the storms in the world, will end up in the dust one day and none of his good or bad acts will bear any fruit. The fact, however, is that this universe is the creation of an All-Wise Creator and not of a frivolous being, and it cannot be expected from an All-Wise Creator that he would perform a useless and vain act. (For a detailed explanation, see (Surah Al-Anaam, Ayat 73); (Surah Younus, Ayats 5-6); (Surah Al-Anbiya, Ayats 16-18); ( Surah Al-Muminun, Ayat 115); (Surah Ar-Room, Ayats 8-9 )and the corresponding E.Ns).
35. This is the answer to their demand: Bring back our forefathers if you are truthful. It means: Life-after-death is not a trivial matter, it cannot be that whenever somebody denies it, a dead person may he raised immediately from the graveyard and presented before him. For it a time has been fixed by the Lord of the worlds, when He will resurrect to life all the former and the latter generations, gather them together in His court and will decide their cases. You may believe in it or may not, but this will in any case happen on its own pre-ordained time. If you believe in it, it will be to your own advantage, for, being forewarned, you will make preparations to fare well in that court. If you do not believe in it, you will incur loss for yourselves, for you will spend your whole life in the misunderstanding that good and evil are confined only to this worldly life; after death there is going to be no court where our good or bad deeds might have to be judged for any permanent results.
36. The Arabic word maula is used for a person who supports another person either because of kinship, or friendship, or some other relationship.
37. These sentences portray the nature of the court that will be established on the Day of Decision. It will be a court where nobody’s help or support will help rescue any culprit nor have his sentence reduced. All powers will rest with the real Sovereign Whose decisions cannot be withheld from being enforced nor influenced by any power. It will entirely depend on His own discretion whether He forgives somebody mercifully, or awards him a lesser punishment. It indeed behooves Him to exercise justice mercifully and not mercilessly, but whatever decision He gives in any case, will be enforced entirely and completely. After this portrayal of the nature of the divine court, in the following few sentences it has been stated what will be the fate of those who will be found guilty in that court, and what will be conferred on those about whom it will be established that they had been refraining from Allah’s disobedience in the world out of fear of Him.