Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And We assigned them comrades) helpers and partners among the satans, (who made their present and their past fair-seeming unto them) about the life of the world, they enticed them not to spend, making them believe that the life of the world will never perish or end; and regarding the matter of the Hereafter, they convinced them that there is no Paradise or hell, resurrection or reckoning. (And the Word) of chastisement (concerning nations of the jinn and humankind) of the disbelievers among the jinn and human beings (who passed away before them hath effect for them) has been ordained for them. (Verily they are the losers) in that they are punished.
And We have assigned, We have occasioned [for], them companions, from among the devils, who have adorned for them that which is before them, of what concerns this world and the following after lusts, and that which is behind them, of what concerns the Hereafter, when they [make them] say that there will be neither resurrection nor reckoning. And the word, of chastisement — namely, the verse: Assuredly I will fill Hell … [Q. 11:119]) — became due against them, being among, all those, communities that passed away, [that] were destroyed, before them of jinn and mankind. Truly they were losers.
The intimate Companions of the Idolators make Evil Actions attractive to Them Allah tells us that He is the One Who sends the idolators astray, and that this happens by His will and decree. He is the All-Wise in His actions, when He appoints for them close companions from among the devils of men and Jinn.
(who have made fair seeming to them, what was before them and what was behind them.) means, they made their deeds attractive to them in the past. As far as the future is concerned, they only see themselves as doing good, as Allah says:
(And whosoever turns away blindly from the remembrance of the Most Gracious, We appoint for him a Shaytan to be a companion for him. And verily, they hinder them from the path, but they think that they are guided aright!) (43:36-37)
وَحَقَّ عَلَيْهِمُ الْقَوْلُ
(And the Word is justified against them) means, the Word of torment, just as it was justified against the nations of the past who did what they did, men and Jinn alike.
إِنَّهُمْ كَانُواْ خَـسِرِينَ
(Indeed they (all) were the losers.) means, they are all equal in terms of loss and being doomed.
How the disbelievers advised One Another not to listen to the Qur'an, and the Recompense for that
(And those who disbelieve say: "Listen not to this Qur'an...'') means, they advised one another not to pay heed to the Qur'an or obey its commands.
(and make noise in the midst of its) means, when it is recited, do not listen to it. This was the view of Mujahid. "And make noise in the midst of its (recitation)'' means whistling and trying to make the Messenger of Allah confused when he recited Qur'an, which is what the Quraysh did.
(that you may overcome.) means, this is the practice of these ignorant disbelievers and those who follow in their footsteps, when they hear the Qur'an. Allah commanded us to be different from that, and said:
(That is the recompense of the enemies of Allah: the Fire. Therein will be for them the eternal home, a recompense for that they used to deny Our Ayat. And those who disbelieve will say: "Our Lord! Show us those among Jinn and men who led us astray, that we may crush them under our feet so that they become the lowest.'') It was reported that `Ali, may Allah be pleased with him, said, concerning the phrase,
(those who led us astray): "Iblis and the son of Adam who killed his brother.'' As-Suddi reported that `Ali, may Allah be pleased with him, said; "Iblis is followed by everyone who commits Shirk and the son of Adam is followed by everyone who commits a major sin. So Iblis is the one who calls people to every evil thing, such as Shirk and lesser sins.'' As for the first son of Adam, it is as confirmed in the Hadith:
(Those who disbelieved and hinder (men) from the path of Allah, for them We will add torment to the torment because they used to spread corruption.) (16:88).
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
It can also mean this: "If they would want to return to the world, they would not be able to return," and this: "If they would want to come out from Hell, they would not be able to come out of it," and this: "If they would want to offer an excuse or repentance, it would not be accepted."
This is the permanent and eternal way of Allah that He dots not let the men with evil intentions and desires have good companions, but lets them have bad companions according to their own inclinations. Then, as they go on descending into the depths of vice, more and more evil and wicked men and devils go on joining them as their associates and advisers and companions. Some people's saying that so-and-so is himself a very good man but happens to have bad companions is, in fact, contrary to fact. The law of nature is that every man gets the same sort of friends as he himself is. If bad people happen to be associated with a good man, they cannot remain associated with him for long. Likewise, if good and noble men happen to be associated with evil intentioned and immoral men by chance, their association cannot last long. An evil man naturally attracts only evil men to himself and only evil men become attracted towards him just as filth attracts flits and flits are attracted by the filth.
The meaning of: "They made every thing, in front of them and behind them, seem fair to them," is this: They assured them that their past had been glorious and their future would also be bright; they made them see everything attractive and pleasant on every side; they told them that those who criticized them were foolish, because they were not doing anything novel or strange: those who had made any progress in the world before them had been doing the same that they were doing; ahead of them there was no Hereafter at all in which they might have to be called to account for their deeds, but if at all the Hereafter did take place, as some foolish people assert it would, the God who was blessing them in the world, would bless them there too. Hell had not been made for them but for those whom God had deprived of His blessings here.