( Source: Ibn Kathir )
(22) Your Ilah (God) is One Ilah (God Allah, none has the right to be worshipped but He). But for those who believe not in the Hereafter, their hearts deny (the faith in the Oneness of Allah), and they are proud.
(and they are proud) meaning they are too proud to worship Allah, and their hearts reject the idea of singling Him out, as Allah says:
(Verily! Those who scorn My worship they will surely enter Hell in humiliation!) ﴿40:60﴾
(23) Certainly, Allah knows what they conceal and what they reveal. Truly, He likes not the proud.
Allah says;
(Certainly), meaning truly,
(Allah knows what they conceal and what they reveal.) meaning He will requite them for that in full.
(24) And when it is said to them: "What is it that your Lord has sent down (unto Muhammad SAW)?" They say: "Tales of the men of old!"
Allah informs us that when it is said to those liars,
("What is it that your Lord has revealed'' They say,) not wanting to answer,
("Tales of the men of old!'') meaning nothing is revealed to him, what he is reciting to us is just tales of the men of old, taken from the previous Books.
(Look at the parables they make of you, so they have gone astray, and they are not able to find the right way.)(17:48)
Once they have gone beyond the bounds of the truth, whatever they say will be in error. They used to say that he (the Prophet ) was a sorcerer, a poet, a soothsayer, or a madman, then they settled on an idea proposed by their leader, an individual known as Al-Walid bin Al-Mughirah Al-Makhzumi, when:
(He thought, and plotted. So let him be cursed, how he plotted! And once more let him be cursed, how he plotted! Then he thought. Then he frowned and he looked in a bad tempered way; then he turned back, and was proud. Then he said: "This is nothing but the magic of old.'') (74:18-24)
meaning something that had been transmitted and passed down. So they dispersed having agreed on this opinion, may Allah punish them.
(25) They will bear their own burdens in full on the Day of Resurrection, and also of the burdens of those whom they misled without knowledge. Evil indeed is that which they shall bear!
(They will bear their own burdens in full on the Day of Resurrection, and also of the burdens of those whom they misled without knowledge.) meaning, `We decreed that they would say that, so they will carry the burden of their own sins and some of the burden of those who followed them and agreed with them,' i.e., they will be held guilty not only for going astray themselves, but also for tempting others and having them follow them.
As it says in a Hadith: (Whoever invites people to guidance, he will receive a reward like that of those who follow him, without diminishing their reward in the least. And whoever invites people to misguidance, he will bear a burden of sin like that of those who follow him, without diminishing their burden in the least.)
(They shall bear their own loads, and other loads besides their own) (29:13).
Mujahid said: "They will bear the burden of their own sins, and they will bear the sins of those who obeyed them, but that will not lessen the punishment of those who obeyed them at all.''
None is to be worshipped except Allah
(22) Your Ilah (God) is One Ilah (God Allah, none has the right to be worshipped but He). But for those who believe not in the Hereafter, their hearts deny (the faith in the Oneness of Allah), and they are proud.
(and they are proud) meaning they are too proud to worship Allah, and their hearts reject the idea of singling Him out, as Allah says:
(Verily! Those who scorn My worship they will surely enter Hell in humiliation!) ﴿40:60﴾
(23) Certainly, Allah knows what they conceal and what they reveal. Truly, He likes not the proud.
Allah says;
(Certainly), meaning truly,
(Allah knows what they conceal and what they reveal.) meaning He will requite them for that in full.
The Destruction of the Disbelievers and Intensification of their Punishment for rejecting the ...
(24) And when it is said to them: "What is it that your Lord has sent down (unto Muhammad SAW)?" They say: "Tales of the men of old!"
Allah informs us that when it is said to those liars,
("What is it that your Lord has revealed'' They say,) not wanting to answer,
("Tales of the men of old!'') meaning nothing is revealed to him, what he is reciting to us is just tales of the men of old, taken from the previous Books.
(Look at the parables they make of you, so they have gone astray, and they are not able to find the right way.)(17:48)
Once they have gone beyond the bounds of the truth, whatever they say will be in error. They used to say that he (the Prophet ) was a sorcerer, a poet, a soothsayer, or a madman, then they settled on an idea proposed by their leader, an individual known as Al-Walid bin Al-Mughirah Al-Makhzumi, when:
(He thought, and plotted. So let him be cursed, how he plotted! And once more let him be cursed, how he plotted! Then he thought. Then he frowned and he looked in a bad tempered way; then he turned back, and was proud. Then he said: "This is nothing but the magic of old.'') (74:18-24)
meaning something that had been transmitted and passed down. So they dispersed having agreed on this opinion, may Allah punish them.
(25) They will bear their own burdens in full on the Day of Resurrection, and also of the burdens of those whom they misled without knowledge. Evil indeed is that which they shall bear!
(They will bear their own burdens in full on the Day of Resurrection, and also of the burdens of those whom they misled without knowledge.) meaning, `We decreed that they would say that, so they will carry the burden of their own sins and some of the burden of those who followed them and agreed with them,' i.e., they will be held guilty not only for going astray themselves, but also for tempting others and having them follow them.
As it says in a Hadith: (Whoever invites people to guidance, he will receive a reward like that of those who follow him, without diminishing their reward in the least. And whoever invites people to misguidance, he will bear a burden of sin like that of those who follow him, without diminishing their burden in the least.)
(They shall bear their own loads, and other loads besides their own) (29:13).
Mujahid said: "They will bear the burden of their own sins, and they will bear the sins of those who obeyed them, but that will not lessen the punishment of those who obeyed them at all.''
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