Az-Zumar 39:32

The Punishment of the Disbelievers and Liars, and the Reward of the Sincere Believers

The idolators uttered lies against Allah and said that there were other gods besides Him and claimed that the angels were the daughters of Allah and that Allah had a son -- glorified be He far above all that they say. Moreover, they rejected the truth when it came to them on the lips of the Messengers (peace and blessings be upon them all). Allah says:

فَمَنْ أَظْلَمُ مِمَّن كَذَبَ علَى اللَّهِ وَكَذَّبَ بِالصِّدْقِ إِذْ جَآءَهُ

(Then, who does more wrong than one who utters a lie against Allah, and denies the truth when it comes to him!) meaning, there is no one who does more wrong than such a person, because he combines the two aspects of falsehood, disbelief in Allah and disbelief in the Messenger of Allah ﷺ. They made false claims and rejected the truth, Allah threatened them:

أَلَيْسَ فِى جَهَنَّمَ مَثْوًى لِّلْكَـفِرِينَ

(Is there not in Hell an abode for the disbelievers) who are the deniers and rejecters. Then Allah says:

وَالَّذِى جَآءَ بِالصِّدْقِ وَصَدَّقَ بِهِ

(And he who has brought the truth and (those who) believed therein,) Mujahid, Qatadah, Ar-Rabi` bin Anas and Ibn Zayd said, "The one who brought the truth was the Messenger ." `Abdur-Rahman bin Zayd bin Aslam said:

وَالَّذِى جَآءَ بِالصِّدْقِ

("And he who has brought the truth) means the Messenger of Allah ﷺ.

وَصَدَّقَ بِهِ

(and (those who) believed therein) means the Muslims."

أُوْلَـئِكَ هُمُ الْمُتَّقُونَ

(they are those who have Taqwa). Ibn `Abbas, may Allah be pleased with him, said, "They fear and shun Shirk."

لَهُم مَّا يَشَآءُونَ عِندَ رَبِّهِمْ

(They shall have all that they will desire with their Lord.) means, in Paradise; whatever they ask for they will have.

لَهُم مَّا يَشَآءُونَ عِندَ رَبِّهِمْ ذَلِكَ جَزَآءُ الْمُحْسِنِينَ - لِيُكَـفِّرَ اللَّهُ عَنْهُمْ أَسْوَأَ الَّذِى عَمِلُواْ وَيَجْزِيَهُمْ أَجْرَهُمْ بِأَحْسَنِ الَّذِى كَـانُواْ يَعْمَلُونَ

(That is the reward of doers of good. So that Allah may expiate from them the evil of what they did and give them the reward, according to the best of what they used to do.) This is like the Ayah:

أُوْلَـئِكَ الَّذِينَ نَتَقَبَّلُ عَنْهُمْ أَحْسَنَ مَا عَمِلُواْ وَنَتَجَاوَزُ عَن سَيْئَـتِهِمْ فِى أَصْحَـبِ الْجَنَّةِ وَعْدَ الصِّدْقِ الَّذِى كَانُواْ يُوعَدُونَ

(They are those from whom We shall accept the best of their deeds and overlook their evil deeds. (They shall be) among the dwellers of Paradise, a promise of truth, which they have been promised.) (46:16).

أَلَيْسَ اللَّهُ بِكَافٍ عَبْدَهُ وَيُخَوِّفُونَكَ بِالَّذِينَ مِن دُونِهِ وَمَن يُضْـلِلِ اللَّهُ فَمَا لَهُ مِنْ هَـادٍ - وَمَن يَهْدِ اللَّهُ فَمَا لَهُ مِن مُّضِلٍّ أَلَيْسَ اللَّهُ بِعَزِيزٍ ذِى انتِقَامٍ - وَلَئِن سَأَلْتَهُمْ مَّنْ خَلَقَ السَّمَـوَتِ وَالاٌّرْضَ لَيَقُولُنَّ اللَّهُ قُلْ أَفَرَأَيْتُم مَّا تَدْعُونَ مِن دُونِ اللَّهِ إِنْ أَرَادَنِىَ اللَّهُ بِضُرٍّ هَلْ هُنَّ كَـشِفَـتُ ضُرِّهِ أَوْ أَرَادَنِى بِرَحْمَةٍ هَلْ هُنَّ مُمْسِكَـتُ رَحْمَتِهِ قُلْ حَسْبِىَ اللَّهُ عَلَيْهِ يَتَوَكَّـلُ الْمُتَوَكِّلُونَ

Tafsir Ibn Kathir (abridged, English).