1. The Arabic word kitab has been translated into Book because of the context. For its meaning is not confined to book or something written but it includes command and sovereign decree as well and has been used in several places in the Quran in the same sense.
2. The contents of this Book are firm, strong, and unchangeable: they are well balanced and measured. There is no tinge of verbosity, pedantry, volubility, poetic fancy and rhetorical exaggeration. The truth has been stated accurately, and there is nothing more and nothing less than the truth. Moreover, the contents have been given in detail and everything has been made so clear and plain that there is neither confusion nor complication nor ambiguity in it.
3. The assurance that “He will let you enjoy a fair provision for a term appointed” has been given to remove the misunderstanding which Satan has imbued in the heart of every foolish worshiper of the world that piety ruins one’s worldly life, though it might lead to one’s success in the Hereafter. Allah has reassured the true believers that He will shower His blessings on God fearing people and they will live happy and peaceful lives and will be honored and respected everywhere. The same thing has been stated in a different manner in (Surah An-Nahal, Ayat 97): “Whoso will do good deeds, whether a man or a woman, provided the one is a believer, We will surely make such a one lead a pure and clean life in this world.” Allah has refuted this theory of Satan and his disciples that piety inevitably brings poverty, distress and affliction and ignominy to the person who adopts truth, righteousness and virtue. He has assured that He will make the life of the one who will believe in Him and adopt a righteous life truly successful both in this world and in the Hereafter. And it is common experience that only those people enjoy real peace of mind and are honored and respected who are God fearing and possess a pure character, who are fair and generous in all their affairs and dealings and who are free from evil. For they are trusted by all and none fears any wrong or wickedness from them.
According to the Quran, the provisions of life are either mataul-hasana meaning good provisions or mataul-ghuroor meaning deceptive provisions. Here those, who return to Allah, have been assured that they will be given good provisions of life and not deceptive ones. The provisions are good if their recipient becomes even more grateful to Allah than before and uses these for fulfilling His rights and the rights of mankind and of his own self. Such good provisions make his life truly successful in this world and also in the next world. On the contrary, the provisions are deceptive, if they become a temptation for the recipient, and get him involved in the worship of the things of this world more than before. Though the deceptive provisions might appear to be a blessing and a favor, these are, in fact, a curse and means of some future torment.
4. This verse enunciates a fundamental divine principle. The higher a person rises in character and conduct, the higher is the rank he obtains in the sight of Allah. That is to say that Allah does not let go waste the good deed of anyone. He does neither appreciate any evil deed, nor detracts from any good deed. Everyone will be given the honor which he deserves for his deeds.