40. In view of the context, this sentence by itself gives the meaning that it is not at all beyond the power of God Who is ruling over this great and marvelous universe that He should bring the human beings whom He has created in the first instance back into existence once again.
41. That is, the dread and terror of the Plain of Resurrection and the awe of the divine court will be such that it will break the stubbornness of the most arrogant and boastful people, and everyone will be found fallen on his knees humbly.
42. The only possible way of getting a thing recorded is not by means of the pen and paper only. Man himself has discovered in this world several other forms of recording human words and actions and reproducing them exactly and accurately; and we cannot even imagine what other possibilities of it lie yet undiscovered, which man himself will discover and exploit in the future. Now, who can know how and by what means is Allah getting recorded man’s every word, his every movement and action, even his hidden intentions and motives and desires and ideas, and how He will place before every man and every group and every nation his or its whole lifework accurately and exactly?
43. That is, you thought it was below your dignity to believe in Allah’s revelations and submit to them, and considered yourselves to be above subjection and servitude.
44. The people mentioned in (verse 24 )above were those who denied the Hereafter openly and absolutely, here those who are not sure of it although they do not deny its possibility because of conjecture. Apparently there is a vast difference between the two groups in that one of them denies the Hereafter absolutely and the other regards it as possible on the basis of conjecture. But as for the result and final end, there is no difference between them, for the moral consequences of the denial of the Hereafter and of lack of the faith in it are the same. A person, whether he disbelieves in the Hereafter or lacks faith in it, will in either case be inevitably devoid of the feeling of accountability before God, and this lack of feeling will necessarily involve him in the error and deviation of thought and action. Only faith and belief in the Hereafter can keep a man on the right track in the world. In the absence of it, both doubt and denial give him a similar attitude of irresponsibility, and since this same attitude of irresponsibility is the real cause of man’s being doomed in the Hereafter, therefore neither the denier of it can escape Hell nor the one who lacks faith in it.
45. That is, there they will come to know that their ways of behavior, their practices and manners, and their actions and pastimes, which they regarded as very good in the world were, in fact, very bad: they had committed a basic mistake in thinking that they were not answerable to anyone, and this had rendered their entire lifework fruitless and vain.
46. This last sentence depicts the manner of a master who after rebuking some of his servants turns to others and says: Well, these wretched people now deserve such and such punishment!