Source: Ibn Kathir
(100) And on that Day We shall present Hell to the disbelievers, plain to view.
(101) (To) Those whose eyes had been under a covering from My Reminder (this Quran), and who could not bear to hear (it).
(To) those whose eyes had been under a covering from My Reminder,) meaning, they neglected it, turning a blind eye and a deaf ear to it, refusing to accept guidance and follow the truth.
(and they could not bear to hear (it). ) meaning, they did not understand the commands and prohibitions of Allah.
Then He says:
(102) Do then those who disbelieve think that they can take My slaves [i.e., the angels, Allah's Messengers, 'Iesa (Jesus), son of Maryam (Mary), etc.] as Auliya' (lords, gods, protectors, etc.) besides Me? Verily, We have prepared Hell as an entertainment for the disbelievers (in the Oneness of Allah Islamic Monotheism).
(103) Say (O Muhammad SAW): "Shall We tell you the greatest losers in respect of (their) deeds?
(104) "Those whose efforts have been wasted in this life while they thought that they were acquiring good by their deeds!
(Those whose efforts have been wasted in this life) meaning, they did deeds that do not count, deeds that are not in accordance with the prescribed way that is acceptable to Allah.
(while they thought that they were acquiring good by their deeds.) means, they thought that there was some basis for their deeds and that they were accepted and loved.
Hell will be displayed before the Disbelievers on the Day of Resurrection
(100) And on that Day We shall present Hell to the disbelievers, plain to view.
Allah tells us what He will do to the disbelievers on the Day of Resurrection. He will show Hell to them, meaning He will bring it forth for them to see its punishment and torment before they enter it. This will intensify their distress and grief. In Sahih Muslim it is recorded that Ibn Mas`ud said, "The Messenger of Allah said,
(Hell will be brought forth on the Day of Resurrection, pulled by means of seventy thousand reins, each of which will be held by seventy thousand angels.)
Then Allah says of them:
(To) those whose eyes had been under a covering from My Reminder,) meaning, they neglected it, turning a blind eye and a deaf ear to it, refusing to accept guidance and follow the truth.
(and they could not bear to hear (it). ) meaning, they did not understand the commands and prohibitions of Allah.
Then He says:
(Do then those who disbelieved think that they can take My servants as Awliya' ﴿protectors﴾ besides Me) meaning, do they think that this is right for them and that it is going to benefit them.
The Greatest Losers in respect of (Their) Deeds
Al-Bukhari recorded from `Amr that Mus`ab who said: "I asked my father -- meaning Sa`d bin Abi Waqqas -- about Allah's saying,
(Say: "Shall We tell you the greatest losers in respect of (their) deeds'') `Are they the Haruriyyah' He said, `No, they are the Jews and Christians. As for the Jews, they disbelieved in Muhammad , and as for the Christians, they disbelieved in Paradise and said that there is no food or drink there, and the Haruriyyah are those who break Allah's covenant after ratifying it.' Sa`d used to call them Al-Fasiqin (the corrupt). `Ali bin Abi Talib, Ad-Dahhak and others said: "They are the Haruriyyah,'' so this means, that according to `Ali, may Allah be pleased with him, this Ayah includes the Haruriyyah just as it includes the Jews, the Christians and others. This does not mean that the Ayah was revealed concerning any of these groups in particular; it is more general than that, because the Ayah was revealed in Makkah, before the Qur'an addressed the Jews and Christians, and before the Khawarij existed at all. So the Ayah is general and refers to everyone who worships Allah in a way that is not acceptable, thinking that he is right in doing that and that his deeds will be accepted, but he is mistaken and his deeds will be rejected,
(104) "Those whose efforts have been wasted in this life while they thought that they were acquiring good by their deeds!
(Those whose efforts have been wasted in this life) meaning, they did deeds that do not count, deeds that are not in accordance with the prescribed way that is acceptable to Allah.
(while they thought that they were acquiring good by their deeds.) means, they thought that there was some basis for their deeds and that they were accepted and loved.
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