A discussion concerning the letters of the alphabet (which appear at the beginning of some chapters of the Qur'an) has already preceded at the beginning of Surat Al-Baqarah. That discussion is sufficient without any need for repetition here. Concerning Allah's statement,
أُحْكِمَتْ ءايَـتُهُ ثُمَّ فُصِّلَتْ
(The Ayat whereof are perfect and then explained in detail) This means perfect in its wording, detailed in its meaning. Thus, it is complete in its form and its meaning. This interpretation was reported from Mujahid and Qatadah, and Ibn Jarir At-Tabari preferred it. Concerning the meaning of Allah's statement,
مِن لَّدُنْ حَكِيمٍ خَبِيرٍ
(from One (Allah), Who is All-Wise, Well-Acquainted.) This means that it (the Qur'an) is from Allah, Who is Most Wise in His statements and His Laws, and Most Aware of the final outcome of matters.
أَلاَّ تَعْبُدُواْ إِلاَّ اللَّهَ
((Saying) worship none but Allah.) This means that this Qur'an descended, perfect and detailed, with the purpose of Allah's worship alone, without any partners. This is similar to the statement of Allah, the Exalted,
(And verily, We have sent among every Ummah a Messenger (proclaiming): `Worship Allah (Alone), and avoid Taghut (calling false deities.)')16:36 In reference to Allah's statement,
إِنَّنِى لَكُمْ مِّنْهُ نَذِيرٌ وَبَشِيرٌ
(Verily, I am unto you from Him a warner and a bringer of glad tidings.) This means, "Verily, I am unto you a warner of the punishment if you oppose Him (Allah), and a bringer of the good news of reward if you obey Him.'' This meaning has been recorded in the authentic Hadith which states that the Messenger of Allah ascended mount As-Safa and called out to his near relatives of the Quraysh tribe. When they gathered around him, he said,
(And (commanding you): `Seek the forgiveness of your Lord, and turn to Him in repentance, that He may grant you good enjoyment, for a term appointed, and bestow His abounding grace to every owner of grace.) This means, "I am commanding you to seek forgiveness from previous sins and to turn to Allah from future sins, and thereafter you abide by that.''
يُمَتِّعْكُمْ مَّتَاعًا حَسَنًا
(that He may grant you good enjoyment,) This is in reference to this worldly life.
(But if you turn away, then I fear for you the torment of a Great Day.) This is a severe threat for whoever turns away from the commandments of Allah, the Exalted, and rejects His Messengers. Verily, the punishment will afflict such a person on the Day of Resurrection and there will be no escape from it.
إِلَى الله مَرْجِعُكُمْ
(To Allah is your return,) This is means your return on the Day of Judgement.
وَهُوَ عَلَى كُلِّ شَىْءٍ قَدِيرٌ
(and He is able to do all things.) This means that He is capable of doing whatever He wishes, whether it be goodness towards His Awliya' (friends and allies), or vengeance upon His enemies. This also includes His ability to repeat the creation of His creatures on the Day of Resurrection. This section encourages fear, just as the previous section encourages hope.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
The Arabic word (kitab) has been translated into "Edict" because of the context. For its meaning is not confined to "book" or "something written" but it includes "command" and "sovereign decree" as well and has been used in several places in the Qur'an in the same sense.
The contents of this "Edict" are firm, strong, and unchangeable: they are well-balanced and measured: there is no tinge of verbosity, pedantry. volubility, poetic fancy and rhetorical exaggeration. The truth has been stated accurately, and there is nothing more and nothing less than the truth. Moreover. the contents have been given in detail and everything has been made so clear and plain that there is neither confusion nor complication nor ambiguity in it.
The assurance that "He will provide you with good provisions of life... " has been given to remove the misunderstanding which Satan has imbued in the heart of every foolish worshiper of the world that piety ruins one's worldly life, though it might lead to one's success in the Hereafter. Allah has re-assured the true believers that He will shower His blessings on God-fearing people and they will live happy and peaceful lives and will be honored and respected everywhere. The same thing has been stated in a different manner in XVI: 97: "Whoso will do good deeds, whether a man or a woman, provided the one is a believer, We will surely make such a one lead a pure and clean life in this world." Allah has refuted this theory of Satan and his disciples that piety inevitably brings poverty, distress and affliction and ignominy to the person who adopts truth, righteousness and virtue. He has assured that He will make the life of the one who will believe in Him and adopt a righteous life truly successful both in this world and in the Hereafter. And it is common experience that only those people enjoy real peace of mind and are honored and respected who are God-fearing and possess a pure character; who are fair and generous in all their affairs and dealings and who are free from evil. For they are trusted by all and none fears any wrong or wickedness from them.
According to the Qur'an, the provisions of life are either "good provisions" or "deceptive provisions." Here those, who return to Allah, have been assured that they will be given "good provisions" of life and not "deceptive ones". The provisions are "good" if their recipient becomes even more grateful to Allah than before and uses these for fulfilling His rights and the rights of mankind and of his own self. Such "good provisions" snake his life truly successful in this world and also in the Next World. On the contrary, the provisions are "deceptive", if they become a temptation for the recipient, and get him involved in the worship of the things of this world more than before. Though "the deceptive provisions" might appear to be a blessing and a "favor", these are, in fact, a curse and means of some future torment.
This verse enunciates a fundamental Divine Principle. The higher a person rises in character and conduct, the higher is the rank he obtains in the sight of Allah. That is to say that Allah does not let go waste the good deed of anyone. He does neither appreciate any evil deed, nor detracts from any good deed. Everyone will be given the honor which he deserves for his deeds.