22. “Come with the truth” implies that the agony of death is the starting point when the reality which had remained concealed in the world, begins to be uncovered. At this point man starts seeing clearly the other world of which the Prophet had forewarned him. Here, man also comes to know that the Hereafter is the very truth, and also this whether he is entering this second stage of life as favored or damned.
23. That is, this is the same reality which you refused to believe. You desired that you should live and go about as an unbridled rogue in the world, and there should be no other life after death, in which you may have to suffer for the consequences of your deeds. That is why you shunned the concept of the Hereafter and were not at all inclined to believe that this next world would ever be established. Now, you may see that the same next world is unveiling itself before you.
24. This implies that blowing of the Trumpet at which all dead men will rise back to life in their own physical bodies. For explanation, see (E.N. 47 of Suarh Al-Anaam); (E.N. 57 of Suarh Ibrahim); (E.N. 78 of Suarh TaHa); (E.N.1 of Suarh Al- Hajj); (E.Ns 46,47 of Suarh YaSeen), and (E.N. 79 of Suarh Az-Zumar).
25. Most probably this implies the same two angels who had been appointed for compiling the record of the words and deeds of the person in the world. On the Day of Resurrection, when every man will rise from his grave on the sounding of the Trumpet, the two angels will come forth immediately and take him into their custody. One of them will drive him to the divine court and the other will be carrying his record.
26. That is, you can clearly see that everything of which the Prophets foretold is present here.
27. Some commentators say that the companion implies the angel who has been referred to as a witness in( verse 21). He will say: I have this person’s record ready with me here. Some other commentators say that the companion implies the satan who was attached to the person in the world. He will say: This person whom I was controlling and preparing for Hell, is now presented before You. But the commentary that is more relevant to the context is the one that has been reported from Qatadah and Ibn Zaid. They say that the companion implies the angel who drove and brought the person to Allah’s court. He will say: Here is the person who had been given in my charge