كَلّا لَمّا يَقضِ ما أَمَرَهُ

No indeed! He has not yet carried out what He had commanded him.

EXEGESIS

Lammā yaqḍi (he has not yet carried out): the root verb qaḍā fundamentally signifies the completion, termination, and decisive execution of matters, whether in speech, action, or divine decree. It conveys the idea of bringing something to its inevitable conclusion, as seen in the divine qaḍāʾ as well as human judgement that resolves disputes conclusively. Derivatives like qaḍāʾ al-ḥājah (fulfilling a need) and qaḍāʾ al-ṣalāh (making up missed prayers) emphasise finality and completion, while qaḍāʾ al-dayn (repaying a debt) underscores the discharge of obligations. In sum, qaḍāʾ focuses on absolute termination – whether divine fate, judicial rulings, or ritual fulfilment.^{‎[1]Tahqiq, 9/315-316, q-ḍ-y.}
Here it means man has failed to complete or perform what God has commanded.

The particle lammā is derived from lam, both of which negate past actions when prefixed to a present tense verb. However, lammā carries a distinct temporal nuance; while lam simply negates a past action without precluding its later occurrence, for example lam yaḥḍar zayd thumma ḥaḍara (Zayd was not present, then he arrived), lammā specifically denotes that the action has not yet happened up to the present moment, for example lammā yaḥḍar zayd (Zayd has not yet been present).^{‎[2]Sharawi, p. 16802. Shaʿrāwī further notes that the expression does not negate anything for the future, leaving the door open for repentance and return to righteousness.}
Thus, lammā not only negates but implies an expected fulfilment, distinguishing it from the absolute negation of lam. This is what is conveyed in the translation (not yet). When lammā follows kallā (no indeed), the combination intensifies the negation, creating emphatic rhetorical force.

EXPOSITION

After describing all the stages of man’s life, from birth till death and resurrection, a question might arise in the mind of the reader: what has man done with all that he has been given? This verse is a reply to that query. The verse begins with the refrain No indeed,^{‎[3]Mizan, 20/208.}
God has commanded man to perform certain obligations, which he has failed to do.^{‎[4]Tibyan, 10/274; Tabari, 30/36.}

Note that this verse is addressed to the disbelievers,^{‎[5]Tabari, 30/36; Thalabi, 10/132.}
as this and preceding verses are linked to the initial verse that began this segment, Perish man! How ungrateful is he! (verse 17),^{‎[6]Razi, 31/58.}
which is directed at those who are not utilising the potential God has given them.

Mujāhid ibn Jabr, however, used this verse to argue that no one can truly do all those things which God has commanded, and everyone will have some shortcomings in their acts of worship.^{‎[7]Tibyan, 10/274; Tabari, 30/36. Makārim Shīrāzī also entertains this interpretation (Nemuneh, 26/142).}
However, as we discussed in verse 20, we know that God has not made His religion difficult, nor does He impose anything that is beyond a person’s capacity to endure, Allah does not task any soul except [according to] what He has given it (65:7).

This verse should be seen as complementary to verse 20, serving as a reminder that even though God has made the obligations of religion easy, the deniers will still refuse to obey. Keep in mind that, as we said, this verse is primarily addressed to the disbelievers, who have failed to abide by the minimum duties and morals that God has set for mankind. The view of Mujāhid then is not at all applicable to this verse, which from the context is obviously not talking about a person who has some shortcomings in their acts of worship, but rather someone who has earned divine wrath by turning away from Him and His commands completely.^{‎[8]See Alusi, 15/248.}

It can also be construed as a reply to those disbelievers who, wrapped up in their pride, claim that I do not think the hour will ever set in, and in case I am returned to my Lord, I will indeed have the best [reward] with Him (41:50).^{‎[9]Qurtubi, 19/219.}
The return of such individuals will not be a return to ease and plenty, but to consequence and judgement.

Finally, notice how all the stages described in the preceding verses are matters of divine decree. Man does not create himself, proportion himself, guide himself, choose the time or manner of his death himself, bury himself, or resurrect himself. These are all done by the decree and command of God. The entire arc of human life is a series of acts done to man, not by him, each revealing his dependence and vulnerability before God. Here there is a sudden shift to what man has failed to do. What was his reply to the bestowal of all these to him by God? He has failed to live up to the potential that has been given to him. The passage thus transitions from divine initiative to human accountability, revealing an asymmetry whereby man’s receipt of divine grace is comprehensive, whilst his discharge of duty is incomplete. The next set of verses move on to explore further the bounties given to man by God, whilst simultaneously drawing parallels to the main theme of the surah – man’s potential.

INSIGHTS FROM OTHER TRADITIONS

1. ‘Not everyone who says to me, “Lord, Lord,” will enter the kingdom of heaven, but only the one who does the will of my Father who is in heaven’^{‎[10]Matthew 7:21.}
   
2. ‘… or all have sinned and fall short of the glory of God …’^{‎[11]Romans 3:23.}
   

Note: This passage can be construed as echoing something similar to what Mujāhid opined.

[1] Tahqiq, 9/315-316, q-ḍ-y.
[2] Sharawi, p. 16802. Shaʿrāwī further notes that the expression does not negate anything for the future, leaving the door open for repentance and return to righteousness.
[3] Mizan, 20/208.
[4] Tibyan, 10/274; Tabari, 30/36.
[5] Tabari, 30/36; Thalabi, 10/132.
[6] Razi, 31/58.
[7] Tibyan, 10/274; Tabari, 30/36. Makārim Shīrāzī also entertains this interpretation (Nemuneh, 26/142).
[8] See Alusi, 15/248.
[9] Qurtubi, 19/219.
[10] Matthew 7:21.
[11] Romans 3:23.