َ يَوْمَ يَجْمَعُكُمْ لِيَوْمِ الْجَمْعِ ذَلِكَ يَوْمُ التَّغَابُنِ وَمَنْ يُؤْمِنْ بِاللَّهِ وَيَعْمَلْ صَالِحًا يُكَفِّرْ عَنْهُ سَيِّئَاتِهِ وَيُدْخِلْهُ جَنَّاتٍ تَجْرِي مِنْ تَحْتِهَا الْأَنْهَارُ خَالِدِينَ فِيهَا أَبَدًا ذَلِكَ الْفَوْزُ الْعَظِيمُ ﴿۹﴾ وَالَّذِينَ كَفَرُوا وَكَذَّبُوا بِآيَاتِنَا أُولَئِكَ أَصْحَابُ النَّارِ خَالِدِينَ فِيهَا وَبِئْسَ الْمَصِيرُ ﴿۱۰﴾ مَا أَصَابَ مِنْ مُصِيبَةٍ إِلَّا بِإِذْنِ اللَّهِ وَمَنْ يُؤْمِنْ بِاللَّهِ يَهْدِ قَلْبَهُ وَاللَّهُ بِكُلِّ شَيْءٍ عَلِيمٌ ﴿۱۱﴾

﴾9﴿ Yawma yajma'ukum li yawmil jam'i zaalika yawmut taghaabun; wa many-yumim billaahi wa ya'mal saalihany yukaffir 'anhu sayyi aatihee wa yudkhilhu jannaatin tajree min tahtihal anhaaru khaalideena feehaaa abadaa; zaalikal fawzul 'azeem
﴾10﴿ Wallazeena kafaroo wa kazzaboo bi aayaaatinaaa ulaaa'ika ashaabun naari khaalideena feehaa wa bi'sal maseer
﴾11﴿ Maaa asaaba mim musee batin illaa bi-iznil laah; wa many yu'mim billaahi yahdi qalbah; wallaahu bikulli shai'in Aleem

﴾9﴿ The Day when He gathers you for the Day of Gathering, that is the Day of Loss and Gain. And whoever believes in Allah and does righteous deeds, Allah will remove from him his misdeeds and admit him into Gardens beneath which rivers flow, abiding therein forever. That is the great success
﴾10﴿ And those who disbelieved and denied Our signs, they are the people of the Fire, abiding therein forever, and what a terrible place of return it is
﴾11﴿ No calamity befalls except by the decree of Allah, and whoever believes in Allah, He guides his heart. And Allah has full knowledge of everything

[9] This is a reminder of the Day of Judgment, and once again, it mentions the glad tidings of the Hereafter. (ذَلِكَ يَوْمُ التَّغَابُنِ)—this is derived from ghabn, which in language refers to a loss in value, such as when a person sells something for less than its worth; it is then said that so-and-so incurred ghabn (loss). Similarly, if someone betrays a trust, that too is referred to as ghabn. In this context, the people of Hell sold their wealth and lifetime in exchange for the Fire, and this is the greatest loss. In other verses, this is also referred to as khusran (loss). Thus, the trade of the people of Hell is likened to such a transaction that results in loss and deception.
Another interpretation is that each person entrusted with responsibility (mukallaf) has been given their life, body, and wealth as a trust from Allah, the Exalted, and is commanded to use them in a way that earns Paradise and complete salvation from the Fire. However, most of those entrusted have failed and incurred loss in this trust. (وَمَنْ يُؤْمِنْ)—this shows that through faith and righteous deeds, a person is saved from such loss, and that is why it is called the great success.
[10] This mentions the people of loss (ghabn), explains its cause, and serves as a warning concerning the Hereafter.
[11] This is connected to (فَآمِنُوا بِاللَّهِ وَرَسُولِهِ) as a response to an implied question. The question is: in the path of monotheism and following the Qur’an and Sunnah, many hardships arise—what is the remedy for that? The essence of the answer is that every hardship is decreed by Allah, the Exalted. So when a person faces a hardship, they should believe that it is by Allah’s decree. With this belief, their heart remains firm and guided. (يَهْدِ قَلْبَهُ)—Qurtubi narrates from Abu ‘Uthman al-Hiri that whoever’s faith is sound, Allah, the Exalted, grants them the ability to follow the Sunnah. Or, it may mean that their heart remains firm in faith during times of hardship. Al-Khatib al-Sharbini said: when the heart is firm upon guidance, all false beliefs, disbelief, innovation, and evil traits are removed from it.