Source: Ibn Kathir
(Whosoever desires the reward of the Hereafter,) means, whoever does things for the sake of the Hereafter,
(We give him increase in his reward, ) meaning, `We will give him strength and help him to do what he wants to do, and We will increase it for him. So for every good, We will multiply it and give him between ten and seven hundred good rewards,' as much as Allah wills.
(and whosoever desires the reward of this world, We give him thereof, and he has no portion in the Hereafter.) means, whoever strives for the purpose of worldly gains, and never pays any heed to the Hereafter at all, Allah will deny him the Hereafter; and in this world, if He wills He will give to him and if He does not will, he will gain neither. So the one who strives with this intention in mind will have the worst deal in this world and in the Hereafter.
(Or have they partners with Allah who has instituted for them a religion which Allah has not ordained) means, they do not follow what Allah has ordained for you of upright religion; on the contrary, they follow what their devils (Shayatin), of men and Jinn, have prescribed for them. They instituted taboos, such as the Bahirah, Sa'ibah, Wasilah or Ham. They also permitted eating flesh and blood of animals not slaughtered for consumption, gambling and other kinds of misguidance, ignorance, and falsehood. These are things that they invented during Jahiliyyah when they came up with all kinds of false rulings on what was permitted and what was forbidden, and false rites of worship and other corrupt ideas.
It was recorded in the Sahih that the Messenger of Allah said: (I saw `Amr bin Luhayy bin Qama`ah dragging his intestines in Hell) -- because he had been the first one to introduce the idea of the Sa'ibah. This man was one of the kings of the Khuza`ah tribe, and he was the first one to do these things. He was the one who had made the Quraysh worship idols, may the curse of Allah be upon him. Allah said:
(And had it not been for a decisive Word, the matter would have been judged between them.) means, the punishment would have been hastened for them, were it not for the fact that it had already been decreed that it would be delayed until the Day of Resurrection.
(And verily, for the wrongdoers, there is a painful torment.) i.e., an agonizing torment in Hell, what a terrible destination.
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