بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ 

In the Name of Allah, the Most Gracious, the Most Merciful.

طس ۚ تِلْكَ آيَاتُ الْقُرْآنِ وَكِتَابٍ مُبِينٍ - هُدًى وَبُشْرَىٰ لِلْمُؤْمِنِينَ - الَّذِينَ يُقِيمُونَ الصَّلَاةَ وَيُؤْتُونَ الزَّكَاةَ وَهُمْ بِالْآخِرَةِ هُمْ يُوقِنُونَ - إِنَّ الَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ زَيَّنَّا لَهُمْ أَعْمَالَهُمْ فَهُمْ يَعْمَهُونَ - أُولَٰئِكَ الَّذِينَ لَهُمْ سُوءُ الْعَذَابِ وَهُمْ فِي الْآخِرَةِ هُمُ الْأَخْسَرُونَ - وَإِنَّكَ لَتُلَقَّى الْقُرْآنَ مِنْ لَدُنْ حَكِيمٍ عَلِيمٍ

(1.Ta Sin. These are the Ayat of the Qur'an, and (it is) a Book (that is) clear.)(2. A guide and glad tidings for the believers.)(3. Those who perform the Salah and give the Zakah and they believe with certainty in the Hereafter.)(4. Verily, those who believe not in the Hereafter, We have made their deeds fair seeming to them, so that they wander about blindly.)(5. They are those for whom there will be an evil torment. And in the Hereafter they will be the greatest losers.)(6. And verily, you are being taught the Qur'an from One, All-Wise, All-Knowing.)

In (the comments on) Surat Al-Baqarah, we discussed the letters which appear at the beginning of some Surahs.

تِلْكَ آيَاتُ الْقُرْآنِ وَكِتَابٍ مُبِينٍ

(These are the Ayat of the Qur'an, and (it is) a Book (that is) clear.) It is plain and evident.

هُدًى وَبُشْرَىٰ لِلْمُؤْمِنِينَ

(A guide and glad tidings for the believers.) meaning, guidance and good news may be attained from the Qur'an for those who believe in it, follow it and put it into practice. They establish obligatory prayers, pay Zakah and believe with certain faith in the Hereafter, the resurrection after death, reward and punishment for all deeds, good and bad, and Paradise and Hell. This is like the Ayat:

 قُلْ هُوَ لِلَّذِينَ آمَنُوا هُدًى وَشِفَاءٌ ۖ وَالَّذِينَ لَا يُؤْمِنُونَ فِي آذَانِهِمْ وَقْرٌ

(Say: "It is for those who believe, a guide and a healing. And as for those who disbelieve, there is heaviness (deafness) in their ears...")(41:44).

لِتُبَشِّرَ بِهِ الْمُتَّقِينَ وَتُنْذِرَ بِهِ قَوْمًا لُدًّا

(that you may give glad tidings to those who have Taqwa, and warn with it the Ludd (most quarrelsome) people)(19:97).

Allah says here:

إِنَّ الَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ 

(Verily, those who believe not in the Hereafter,) meaning, those who deny it and think that it will never happen,

زَيَّنَّا لَهُمْ أَعْمَالَهُمْ فَهُمْ يَعْمَهُونَ

(We have made their deeds fair seeming to them, so that they wander about blindly.) means, 'We have made what they are doing seem good to them, and We have left them to continue in their misguidance, so they are lost and confused.' This is their recompense for their disbelief in the Hereafter, as Allah says:

وَنُقَلِّبُ أَفْئِدَتَهُمْ وَأَبْصَارَهُمْ كَمَا لَمْ يُؤْمِنُوا بِهِ أَوَّلَ مَرَّةٍ 

(And We shall turn their hearts and their eyes away, as they refused to believe therein for the first time)(6:110).

أُولَٰئِكَ الَّذِينَ لَهُمْ سُوءُ الْعَذَابِ

(They are those for whom there will be an evil torment.) in this world and the Hereafter.

وَهُمْ فِي الْآخِرَةِ هُمُ الْأَخْسَرُونَ

(And in the Hereafter they will be the greatest losers.) means, no one but they, among all the people who will be gathered, will lose their souls and their wealth.

وَإِنَّكَ لَتُلَقَّى الْقُرْآنَ مِنْ لَدُنْ حَكِيمٍ عَلِيمٍ

(And verily, you are being taught the Qur'an from One, All-Wise, All-Knowing.)

وَإِنَّكَ

(And verily, you) O Muhammad. Qatadah said:

لَتُلَقَّى

(are being taught) "Are receiving."

 الْقُرْآنَ مِنْ لَدُنْ حَكِيمٍ عَلِيمٍ

(the Qur'an from One, All-Wise, All-Knowing.) from One Who is Wise in His commands and prohibitions, and Who knows all things, major and minor. Whatever He says is absolute Truth, and His rulings are entirely fair and just, as Allah says:

وَتَمَّتْ كَلِمَتُ رَبِّكَ صِدْقًا وَعَدْلًا ۚ

(And the Word of your Lord has been fulfilled in truth and in justice)(6:115).