يا أَيُّهَا الَّذينَ كَفَروا لا تَعتَذِرُوا اليَومَ ۖ إِنَّما تُجزَونَ ما كُنتُم تَعمَلونَ

[They will call out to the faithless:] ‘O faithless ones! Do not make any excuses today. You are only being requited for what you used to do.’

EXEGESIS

Taʿtadhirū comes from the word iʿtidhār, which is from the root ʿudhr (apology or excuse), meaning ‘the steps a person takes to wipe away his sins’. As Rāghib explains, this can be of three types: 1. To say one has not done it. 2. To say ‘I did it for such-and-such a reason’ (presenting an excuse that would then make them appear or be blameless). 3. To admit one has done it and not return to it. He then further points out that not every ʿudhr is repentance (tawbah), rather only the third type is actually repentance.^{‎[1]Raghib, p. 555.}

In his commentary on this verse, Rāzī argues that iʿtidhār here has the meaning of repentance, and that is why it is not accepted from them, as repentance is not accepted on the Day of Judgement.^{‎[2]Razi, 30/572. See also Nemuneh, 24/289.} If we accept this meaning, the verse should be translated as: Do not ask for forgiveness today.

However, if we assume that what they are doing is the second type of ʿudhr – as per Rāghib’s three-point list – then it is more appropriate to say that the faithless are not actually repenting, but rather they are presenting excuses for their actions. Hence, the translation Do not make any excuses today is more appropriate.

EXPOSITION

Once again, not only does the address in the surah change, the ambience also changes. Now it is as if it is the Day of Judgement, and the hail changes from the faithful to the faithless ones. They are told that today is the Day of Judgement and excuses are of no value; rather, they must face the consequence of their actions, because On that day the excuses of the wrongdoers will not benefit them (30:57).

There are two questions related to this change in address. First of all, it is unclear who is doing the addressing: is it God, or is it the angels guarding hell?

This question is related to another issue, namely, it is also unclear when exactly is the today referred to in the verse. It is certainly the Day of Judgement, however, is it said at the moment of judgement (which means it could be a declaration made by God), or it is the statement of the angels guarding hell,^{‎[3]Alusi, 14/352; Tantawi, 14/477.} said when the faithless enter into hell?^{‎[4]This is the opinion of Shawkani, 5/302.} Considering the other hails in the surah were all made by God, it is more appropriate that He is the one addressing here as well.^{‎[5]See also the commentary for verse 9.}

The second question with regards to the change in address is: who are the faithless ones being addressed? Zamakhsharī has pointed out that according to verse 2:24 the fire of hell has been prepared for the faithless, however he concludes that even so, the sinful believers, or those who apostatised, or those who were hypocrites may still be made to enter it. Hence, he argues, this verse is a continuation of the previous one, meaning that when these groups enter it, they are told not to present excuses anymore.^{‎[6]Zamakhshari, 4/569.}

The problem with this opinion is that the address is to the faithless ones, which should not include the faithful, even if they were sinners.^{‎[7]Naturally, if the address is only to the apostates or hypocrites then the address O faithless ones would be appropriate for them as well, and there would be no problem.} Yet it could be argued that even though the sinful believers will be a part of those cast into hell, the majority of its inhabitants will be the faithless ones. Hence, even though some of those who had believed are in hell, the majority will be the faithless, so it is appropriate to address the whole by the attribute of the majority.

Another possibility is that the verse is addressed to the families of the believers who were or became faithless. In other words, if they present excuses – when they are condemned to hell – that their family members had not warned them enough or had not commanded them enough to do good, it is told to them to cease presenting such excuses. This is the most appropriate meaning considering the themes of the surah and the context of the verse. It is, in essence, a reminder to the wives of the Prophet that if they choose a path of sin, they cannot present excuses that the Prophet did not warn them.^{‎[8]This opinion may also be combined with what was mentioned before about the faithful sinners.}

Finally, it is possible that the address has simply changed completely and does not relate to the previous verse at all. Many exegetes are of the opinion that this verse is simply addressed to those who denied God and His messengers.^{‎[9]Tibyan, 10/51; Tabari, 28/107; Mizan, 19/335.}

The statement you are only being requited for what you used to do is a clear indication that the punishment of hell is a manifestation of one’s actions.^{‎[10] Nemuneh, 24/289.} The wrongdoers are told that they must realise that they were the agents of their own actions, and it is now impossible to change that agency, therefore the recompense of those actions is inevitable.^{‎[11] Mizan, 19/335.}

INSIGHTS FROM OTHER TRADITIONS

1. Even as I have seen, they that plow iniquity, and sow wickedness, reap the same.^{‎[12] Job 4:8.}
2. For the work of a man shall he render unto him, and cause every man to find according to his ways.^{‎[13] Job 34:11.}
3. For thou shalt eat the labour of thine hands.^{‎[14] Psalms 128:2.}
4. The backslider in heart shall be filled with his own ways: and a good man shall be satisfied from himself.^{‎[15] Proverbs 14:14.}
5. He that soweth iniquity shall reap vanity: and the rod of his anger shall fail.^{‎[16] Proverbs 22:8.}
6. All the churches shall know that I am he which searcheth the reins and hearts: and I will give unto every one of you according to your works.^{‎[17] Revelation 2:23.}
7. Woe unto their soul! for they have rewarded evil unto themselves. Say ye to the righteous, that it shall be well with him: for they shall eat the fruit of their doings. Woe unto the wicked! it shall be ill with him: for the reward of his hands shall be given him.^{‎[18] Isaiah 3:9-11.}
8. For the day of the LORD is near upon all the heathen: as thou hast done, it shall be done unto thee: thy reward shall return upon thine own head.^{‎[19] Obadiah 1:15.}
9. Every man shall receive his own reward according to his own labour.^{‎[20] 1 Corinthians 3:8.}

[1] Raghib, p. 555.
[2] Razi, 30/572. See also Nemuneh, 24/289.
[3] Alusi, 14/352; Tantawi, 14/477.
[4] This is the opinion of Shawkani, 5/302.
[5] See also the commentary for verse 9.
[6] Zamakhshari, 4/569.
[7] Naturally, if the address is only to the apostates or hypocrites then the address O faithless ones would be appropriate for them as well, and there would be no problem.
[8] This opinion may also be combined with what was mentioned before about the faithful sinners.
[9] Tibyan, 10/51; Tabari, 28/107; Mizan, 19/335.
[10] Nemuneh, 24/289.
[11] Mizan, 19/335.
[12] Job 4:8.
[13] Job 34:11.
[14] Psalms 128:2.
[15] Proverbs 14:14.
[16] Proverbs 22:8.
[17] Revelation 2:23.
[18] Isaiah 3:9-11.
[19] Obadiah 1:15.
[20] 1 Corinthians 3:8.