Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And whoso disobeyeth Allah and His messenger) regarding the division of estates (and transgresseth His limits) contravenes His legal rulings and obligations through deviation and disobedience, (He will make him enter Fire, where such will dwell for ever) continually abiding in the Fire until whenever Allah wills; (his will be a shameful doom) through which he will be humiliated; it is also said that (be a shameful doom) means: a severe torment.
But whoever disobeys God, and His Messenger; and transgresses His bounds, him He will admit ([read] in both ways [as above, yudkhilhu and nudkhilhu]) to a Fire, abiding therein, and for him, in it, there shall be a humbling chastisement, one of humiliation. (In both [of the last] verses, the [singular] person [of the suffixed pronouns and the verbs] accords with the [singular] form of [the particle] man, ‘whoever’, while [the plural person in] khālidīn, ‘abiding’, accords with its [general plural] import.)
Warning Against Transgressing the Limits for Inheritance
Meaning, the Fara'id are Allah's set limits. This includes what Allah has alloted for the heirs, according to the degree of relation they have to the deceased, and their degree of dependency on him. Therefore, do not transgress or violate them. So Allah said;
وَمَن يُطِعِ اللَّهَ وَرَسُولَهُ
(And whosoever obeys Allah and His Messenger,) regarding the inheritance, and does not add or decrease any of these fixed shares by use of tricks and plots. Rather, he gives each his appointed share as Allah commanded, ordained and decided,
(Will be admitted to Gardens under which rivers flow (in Paradise), to abide therein, and is the great success. And whosoever disobeys Allah and His Messenger, and transgresses His (set) limits, He will cast him into the Fire, to abide therein; and he shall have a disgraceful torment.) This is because he changed what Allah has ordained and disputed with His judgment. Indeed, this is the behavior of those who do not agree with what Allah has decided and divided, and this is why Allah punishes them with humiliation in the eternal, painful torment. Imam Ahmad recorded that Abu Hurayrah said that, the Messenger of Allah said,
(A man might perform the actions of righteous people for seventy years, but when it is time to compile his will, he commits injustice. So his final work will be his worst, and he thus enters the Fire. A man might perform the deeds of evil people for seventy years, yet he is fair in his will. So his final work will be his best, and he thus enters Paradise.) Abu Hurayrah said, "Read, if you will,
تِلْكَ حُدُودُ اللَّهِ
(These are the limits (set by) Allah) until,
(a disgraceful torment.).'' In the chapter on injustice in the will, Abu Dawud recorded in his Sunan that Abu Hurayrah said that the Messenger of Allah said,
(After payment of legacies he (or she) may have bequeathed or debts, so that no loss is caused), until,
وَذلِكَ الْفَوْزُ الْعَظِيمُ
(and that is the great success.) This was also recorded by At-Tirmidhi and Ibn Majah, and At-Tirmidhi said, "Hasan Gharib''.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
This stern warning has been given to save people from the eternal torture of Hell, which they will suffer if they change the law of inheritance or break other legal limits prescribed by Allah in His Book. It is a pity that in spite of this stern warning the Muslims changed and broke the Law of Allah with the same impudence as shown by the Jews. The transgressions against this law of inheritance are an open rebellion against Allah. They deprive women of their share of inheritance; they discard the Law of Allah and adopt the Law of primo-geniture or of joint family system instead: whenever it suits their whims and interests they make the share of the male and the female equal in order to rectify the Law of Allah. The latest rebellion against the Law is that some Muslim States have followed the West and imposed "Death Duties" which implies that the State is also an heir whom Allah had forgotten to mention. As a matter of fact, the state is entitled to an inheritance only if the deceased leaves behind an unclaimed property or himself allots a portion of it to the state by his will.
But whoever disobeys God and His Messenger; and transgresses His bounds him He will admit to a fire abiding therein and for him there shall be a humbling chastisement. There are indeed two punishments one immediate and one postponed and ignominy unites the two of them. If created beings were to attempt to debase those who are disobedient with the like of the debasement that has already come to them through their disobedience they would not be able to do it. Because of this their speaker said “Whoever spends the night committing a sin wakes up with his degradation wa-ʿalayhi madhallatuhu. But one says of one who wakes up and passes the day performing pious acts that he has his dignity wa-ʿalayhi mahābatuhu.”