Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(On the day) the Day of Judgement (when every soul will find itself confronted with all that it hath done) written in its register (of good and all that it hath done of evil) it will also find it written in its register ((every soul) will long that there might be a mighty apace of distance) a long period of time separating them: from sunrise to sunset (between it and that (evil). Allah bideth you beware of Him) upon committing an act of disobedience. (And Allah is full of pity for (His) bondmen) He is full of pity for the believers.
On the day when every soul shall find the good it has done made present, and the ugly it has done. It will wish that there were a far interval between itself and that. God warns you of Himself, and God is clement to the servants.
He said this here so that the servant would fall into changing states-sometimes fear, sometimes hope; sometimes contraction, sometimes expansion; sometimes harshness, sometimes generosity. The severity and harshness of God warns you about Himself throws the servant into confoundedness and bewilderment and he becomes selfless of self. Then He caresses: “And God is clement to the servants.” He sits him on the ship of gentleness and takes him from the whirlpool of confoundedness to the shore of intimacy. One of the pirs among the great ones of the religion said, “I wonder if I will ever escape the whirlpool of self in the ship of deliverance. Will the hand of compassion ever take my hand among the waves of wishes? Will the proof of unity ever lift the veil of dispersion from before my eyes? Will this heart ever come to rest in this body?”
In the road of avarice the purses of a hundred thousand merchants
have been emptied of pure gold in search of this alchemy. [DS 210]
And remember, the day every soul shall find what it has done of good present before it, and what it has done of evil (the [last statement constitutes the] subject, the predicate of which is [what follows]), it will wish that between it and that there were a great distance, an extremely lengthy distance so that it [the evil] could never reach it. God warns you of His Self (this is repeated for emphasis), and God is Kind to His servants.
The day every soul shall find, [to the end of] the verse: everything that a human being does or says produces an effect in his soul and becomes engraved in his soul. If this happens over and over again, the engraving becomes a deeply-rooted disposition and is thus engraved onto the scrolls of the heavenly souls. But he is distracted from the configurations of his soul and the things engraved upon it by the distractions of the senses and by the estimative and imaginative perceptions, having no time for them. When his soul departs from his body and there remains nothing to distract it from its configurations and the things engraved upon it, it will find its good or evil deeds presented [to it] before it. If it is evil deeds, it will wish that a great distance separated it from that Day or that deed on account of the chastisement it is undergoing as a result of that [deed]. If these configurations and engravings are deeply-rooted they will constitute that [soul's] form; otherwise it will receive a requital commensurate with that [deed]. This [statement] is repeated: God warns you of His Self: reiterating [for emphasis], lest they do something that then warrants His punishment; and God is Kind to His servants, which is why He warns them against evil deeds, in the way that a caring parent cautions the child against what would bring about ruin [for that child].
Allah tells His servants that He knows the secrets and apparent matters and that nothing concerning them escapes His observation. Rather, His knowledge encompasses them in all conditions, time frames, days and instances. His knowledge encompasses all that is in heaven and earth, and nothing not even the weight of an atom, or what is smaller than that in the earth, seas and mountains, escapes His observation. Indeed,
وَاللَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ
(And Allah is able to do all things.) and His ability encompasses everything. This Ayah alerts Allah's servants that they should fear Him enough to not commit what He prohibits and dislikes, for He has perfect knowledge in all they do and is able to punish them promptly. And He gives respite to some of them, then He punishes them, and He is Swift and Mighty in taking account. This is why Allah said afterwards,
(On that Day man will be informed of what he sent forward, and what he left behind.) 75:13.
When the servant sees his good deeds, he becomes happy and delighted. When he sees the evil deeds he committed, he becomes sad and angry. Then he will wish that he could disown his evil work and that a long distance separated it from him. He will also say to the devil who used to accompany him in this life, and who used to encourage him to do evil;
("Would that between me and you were the distance of the two easts ـ a horrible companion (indeed)!) 43:38.
Allah then said, while threatening and warning,
وَيُحَذِّرُكُمُ اللَّهُ نَفْسَهُ
(And Allah warns you against Himself) meaning, He warns you against His punishment. Allah then said, while bringing hope to His servants, so that they do not despair from His mercy or feel hopeless of His kindness,
وَاللَّهُ رَءُوفٌ بِالْعِبَادِ
(And Allah is full of kindness with the servants)
Al-Hasan Al-Basri said, "Allah is so kind with them that He warns them against Himself.'' Others commented, "He is merciful with His creation and likes for them to remain on His straight path and chosen religion, and to follow His honorable Messenger.''
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
That is, "It is simply out of His extreme compassion for you that Allah warns you beforehand of those things that might lead you to ruin."
The day every soul shall find present before it what it has done of good and what it has done of evil it will wish that between it and that there were a great distance. The people [of acts] of obedience ahl al-Ṭāʿāt will wish that they had sought more of them. The people [of acts] of opposition ahl al-mukhālafāt will wish that they had curbed in their reins from galloping in the open fields. The one who spoke for them said: Even if I had been given the object of my desire in my time here on earth not everyone who is granted the object of his desire is pointed in the right direction. Then I would have said to the days gone by: Will you not returnḍ And I would have said to the days to come: Will you not keep your distanceḍ God warns you of His self and God is kind to His servants. The allusion from His words God warns you of His Self is for those with deeper knowledge ʿārifūn and the allusion from His words and God is kind to His servants is for novices. [The first] follow rigor and submit humbly and [the latter] follow [the way of] lightened burdens and ease. And it is said that when He said “God warns you of His Self” those hearing the address are understandably frightened so He said in combination with it and God is kind to His servants in order to give them reason to hope. Thus His way sunna is to evoke desire and fear in them at the same time. It is said that He annihilates you in His saying “God warns you of His Self” then brings you back to life and causes you to remain by His saying “and God is kind to His servants.”