In the Name of Allah, the Most Gracious, the Most Merciful.
(1. Ha Mim.) (2. A revelation from the Most Gracious, the Most Merciful.) (3. A Book whereof the Ayat are explained in detail -- a Qur'an in Arabic for people who know.) (4. Giving glad tidings and warning, but most of them turn away, so they hear not.) (5. And they say: "Our hearts are under coverings from that to which you invite us; and in our ears is deafness, and between us and you is a screen, so work you (on your way); verily, we are working (on our way).'')
(Ha Mim. A revelation from the Most Gracious, the Most Merciful.) means, the Qur'an is revealed from the Most Gracious, Most Merciful. This is like the Ayat:
(Say Ruh Al-Qudus (Jibril) has brought it down from your Lord with truth) (16:102).
(And truly, this is a revelation from the Lord of all that exists, Which the trustworthy Ruh (Jibril) has brought down upon your heart that you may be (one) of the warners.) (26:192-194).
(A Book whereof the Ayat are explained in detail) means, its meanings are clear and its rulings are sound and wise.
(a Qur'an in Arabic) means, because it is a clear Arabic Qur'an, its meanings are precise and detailed and its words are clear and not confusing. This is like the Ayah:
((This is) a Book, the Ayat whereof are completed, and then explained in detail from One (Allah), Who is All-Wise Well-Acquainted) (11:1). meaning, it is miraculous in its wording and in its meanings.
(Falsehood cannot come to it from before it or behind it, (it is) sent down by the All-Wise, Worthy of all praise.) (41:42).
(for people who know.) means, this clear style will be readily understood by scholars who are thoroughly versed in knowledge.
(Giving glad tidings and warning,) means, sometimes it brings glad tidings to the believers, and sometimes it brings a warning to the disbelievers.
(but most of them turn away, so they hear not.) means, most of the Quraysh did not understand anything of it at all, despite the fact that it was so clear.
(And they say: "Our hearts are under coverings...'') meaning, they are wrapped and screened,
(from that to which you invite us; and in our ears is deafness,) means, `we are deaf to the message you bring to us.'
(and between us and you is a screen,) `so nothing of what you say reaches us.'
(so work you (on your way); verily, we are working) means, go your way, and we will go our way, and we will not follow you.
(6. Say: "I am only a human being like you. It is revealed to me that your God is One God, therefore take straight path to Him and obedience to Him, and seek forgiveness of Him. And woe to the polytheists.) (7. Those who give not the Zakah and they are disbelievers in the Hereafter.) (8. Truly, those who believe and do righteous good deeds, for them will be an endless reward that will never stop.)
(Say) `O Muhammad, to these disbelievers and idolaters,'
(I am only a human being like you. It is revealed to me that your God is One God,) `not like these idols and false gods which you worship. Allah is one God,'
(therefore take straight path to Him) means, `worship Him Alone sincerely, in accordance with what He has commanded you through His Messengers.'
(and seek forgiveness of Him) means, `for your past sins.'
(And woe to the polytheists.) means, doom and destruction is their lot.
(Those who give not the Zakah) `Ali bin Abi Talhah reported from Ibn `Abbas that this means those who do not bear witness that there is no God except Allah. This was also the view of `Ikrimah. This is like the Ayat:
(Indeed he succeeds who purifies himself. And indeed he fails who corrupts himself.) (91:9-10) And;
(Indeed whosoever purifies himself shall achieve success. And remembers (glorifies) the Name of his Lord, and prays.) (87:14-15) And;
(And say to him: "Would you purify yourself'') (79:18) What is meant by Zakah here is purification of the soul, ridding oneself of all bad qualities, the worst of which is Shirk. The Zakah paid on one's wealth is so called because it purifies wealth, and it is a means of increasing it, blessing it and making it more beneficial, and a means of assisting one to use it in doing good deeds. Qatadah said, "They withheld the Zakah of their wealth.'' This is the apparent meaning according to many of the scholars of Tafsir, and this is the view favored by Ibn Jarir. But the matter is subject to further examination, because the obligation of Zakah was instituted during the second year after the Hijrah to Al-Madinah, according to what is stated by several scholars. Yet this Ayah was revealed in Makkah. However, it is not unlikely that the principle of giving charity and Zakah was already in place and had been enjoined at the beginning of the Prophet's mission, as Allah says:
(but pay the due thereof on the day of their harvest) (6:141). As for the details of Zakah and how it is to be calculated according to the Nusub, were explained in Al-Madinah. This is how we may reconcile between the two opinions. Similarly, prayer was originally enjoined before sunrise and before sunset at the beginning of the Prophet's mission; it was only on the Night of the Isra', a year and a half before the Hijrah, that Allah enjoined upon His Messenger the five daily prayers. The conditions and essential elements of prayer were explained later, in stages. And Allah knows best. Then Allah says:
(Truly, those who believe and do righteous good deeds, for them will be an endless reward that will never stop.) Mujahid and others said, "It will never be cut off or decrease.'' This is like the Ayat:
(They shall abide therein for ever.) (18:3)
(a gift without an end) (11:108)
(9. Say: "Do you verily disbelieve in Him Who created the earth in two Days And you set up rivals with Him That is the Lord of all that exists.'') (10. He placed therein firm mountains from above it, and He blessed it, and measured therein its sustenance in four Days equal for all those who ask.) (11. Then He rose over (Istawa ila) the heaven when it was smoke, and said to it and to the earth: "Come both of you willingly or unwillingly.'' They both said: "We come willingly.'') (12. Then He completed and finished their creation (as) seven heavens in two Days and He made in each heaven its affair. And We adorned the nearest (lowest) heaven with lamps (stars) to be an adornment as well as to guard. Such is the decree of Him, the Almighty, the All-Knower.)