Source: Ibn Kathir
(71) He will direct you to do righteous good deeds and will forgive you your sins. And whosoever obeys Allah and His Messenger (SAW) he has indeed achieved a great achievement (i.e. he will be saved from the Hell-fire and made to enter Paradise).
(And whosoever obeys Allah and His Messenger, he has indeed achieved a great victory.) meaning, he will be saved from the fire of Hell and will enjoy everlasting delights (in Paradise).
How Man bore the Amanah
Al-`Awfi reported that Ibn `Abbas said, "Al-Amanah means obedience.
This was offered to them before it was offered to Adam, and they could not bear it. Then Allah said to Adam: `I have offered the Amanah to the heavens and the earth and the mountains, and they could not bear it. Will you take it on' He said, `O Lord, what does it involve' He said, `If you do good, you will be rewarded, and if you do evil, you will be punished.' So Adam took the Amanah and bore it, and this is what is referred to in the Ayah:
(But man bore it. Verily, he was unjust and ignorant.)'' `Ali bin Abi Talhah reported that Ibn `Abbas said, "Al-Amanah means Al-Fara'id (the obligatory duties). Allah offered them to the heavens and the earth and the mountains, (on the grounds that) if they fulfilled them, He would reward them; and if they failed, He would punish them. But they did not want to do that, and they were afraid of it, not because their intention was sinful, but because of their respect for the religion of Allah, in case they could not fulfil the obligations involved. Then Allah offered it to Adam, and he accepted it with all that it entailed.
This is what is referred to in the Ayah:
(But man bore it. Verily, he was unjust and ignorant. ) meaning, he underestimated the command of Allah.'' This was also the view of Mujahid, Sa`id bin Jubayr, Ad-Dahhak, Al-Hasan Al-Basri and others that Al-Amanah means Al-Fara'id. Others said that it meant obedience.
(So that Allah will punish the hypocrites, men and women, and the men and women who are idolators.) means, because the sons of Adam have undertaken to fulfill the Amanah, which means duties, Allah will punish the men and women among them who are hypocrites, who are those who make an outward display of faith because they fear the believers, but in their hearts they conceal disbelief and in fact are followers of the disbelievers.
(and the men and women who are idolators.) these are the ones who both outwardly and inwardly associate others in worship with Allah and go against His Messengers.
(And Allah will pardon the believers, men and women.) means, He will show mercy to the believers among mankind, who believe in Allah and in His angels, Books and Messengers, and who obey Him.
(And Allah is Ever Oft-Forgiving, Most Merciful.) This is end of the Tafsir of Surat Al-Ahzab. Allah's is the praise and thanks.
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