Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Those who deny Our revelations) those who disbelieve in Our Scripture and Messenger (and the meeting of the Hereafter) and disbelieve in resurrection after death, (their works are fruitless) their good deeds are nullified due to their idolatry. (Are they requited) that which they are requited of in the Hereafter (aught save what they used to do) and say of evil in the life of this world?
Those who deny Our signs and the encounter in the Hereafter, the Resurrection and so on. their works, the good deeds they performed in the world, such as the maintenance of kinship ties or voluntary almsgivings, have failed, are invalid, and will not be rewarded, since they are not binding [in this case]. Shall they, they shall not, be requited anything but, the requital [for], what they used to do?’, in the way of denial and acts of disobedience?
Those who deny Our signs and the encounter in the Hereafter, that is, those who have concealed Our attributes with their attributes and Our acts with their acts and have stopped at the effects and become blind to the encounter of the Hereafter and to the Garden of the souls and the acts; their works have failed, for had the denial of the attributes been disengaged from the denial of the encounter in the Hereafter, their works would not have failed, even if they were to be chastised for a while with some type of punishment.
(I shall turn away from My Ayat those who behave arrogantly on the earth, without a right). Allah says, "I shall deprive the hearts of those who are too proud to obey Me, and arrogant with people without right, from understanding the signs and proofs that testify to My Might, Law and Commandments.'' And just as they acted arrogantly without justification, Allah has disgraced them with ignorance. Allah said in another Ayah,
(I shall turn away from My Ayat those who behave arrogantly on the earth, without a right), "(Allah says) I shall snatch away comprehension of the Qur'an from them and turn them away from My Ayat. '' Ibn Jarir commented on Sufyan's statement that, "This indicates that this part of the Ayah is addressed to this Ummah.'' This is not necessarily true, for Ibn `Uyaynah actually meant that this occurs in every Ummah and that there is no difference between one Ummah and another Ummah in this regard. Allah knows best. Allah said next,
(And if they see the way of righteousness, they will not adopt it as the way,) means, even if the way of guidance and safety appears before them, they will not take it, but if the way that leads to destruction and misguidance appears to them, they adopt that way. Allah explains why they do this,
ذلِكَ بِأَنَّهُمْ كَذَّبُواْ بِـَايَـتِنَا
(that is because they have rejected Our Ayat), in their hearts,
وَكَانُواْ عَنْهَا غَـفِلِينَ
(and were heedless of them.), gaining no lessons from the Ayat. Allah's statement,
(Those who deny Our Ayat and the meeting in the Hereafter, vain are their deeds.) indicates that whoever among them does this, remaining on this path until death, then all his deeds will be in vain. Allah said next,
هَلْ يُجْزَوْنَ إِلاَّ مَا كَانُواْ يَعْمَلُونَ
(Are they requited with anything except what they used to do) meaning, `We only recompense them according to the deeds that they performed, good for good and evil for evil. Surely, as you bring forth, you reap the harvest thereof.'
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
The Bible says that these two tablets were slabs of stone. Both the Qur'an and the Bible ascribe the writing upon them to Allah. We have, however, no specific source to say how that was done. Therefore we cannot say with certainty whether the writing was inscribed on the tablets directly by Allah or through the agency of an angel or by Prophet Moses. (Please compare this with Exodus 31: 18, 32: 15-16, Deut. 5: 6-22).
That is, "The Divine precepts and instructions should be followed in their direct and plain meanings, that can be grasped by a man of average intelligence, who has a pure heart and pure intentions." This condition has been attached lest one should confuse them with the hair-splitting of those who, by their legal quibblings, are able to devise ways of crookedness, deceit and mischief out of the plain words of the Divine Commandments.
That is, "In your onward march, you will pass through the ruins of the homes of those who disobeyed the Divine Law and discarded the way of Allah's worship and obedience and persisted in the paths of error. When you see these things you will yourselves know the end of the people who adopt such ways. "
That is, "This is My law: such people as behave haughtily cannot take any warning from any exemplary sign and cannot learn any lesson from anything that may teach a lesson. "
According to the Qur'an, a person behaves haughtily who considers himself above submission to Allah and becomes heedless of His Commandments and behaves in a way as if he was not a servant of Allah and Allah was not his Lord. Obviously such an arrogance is not based on any rightful claim, for no servant has any right to behave as if he were not His servant, when he lives on Allah's earth. That is why Allah says, who without any right behave haughtily."
".... his deeds became vain," and produced no good result and were useless and worthless, because these did not satisfy the two elementary conditions that make human deeds worthwhile. First, these should be performed in accordance with the Divine Law. Secondly, the object of these acts and deeds should be success in the Hereafter and not mere success in this world. If these two conditions are not fulfilled in the performance of any deed, it shall become vain. Obviously anything done without giving heed to or in defiance of the Divine Guidance does not deserve any reward from Him, for his case is the same as that of a usurper of land, who exploits it against the owner's will. He does not deserve anything but severe punishment for this wrongful possession. Though he may benefit from it as long as the real owner connives at his audacity, he knows that he will be deprived of it when he is dispossessed of it. And there is no reason why (and he himself does not expect that) any portion of its produce should go to him, after the real owner takes possession of his land from the usurper.