Overall meaning : Allah, Exalted be He, states that He has created for Hell many jinn and humans: they have hearts with which they do not understand the truth; they have eyes with which they do not perceive Allah’s signs and proofs; and they have ears with which they do not hear in such a way as to reflect and take heed. They are just like brutes that do not understand the truth; rather they are more astray. They are indeed altogether heedless of Allah’s signs and remembrance, as well as faith and good deeds that are bound to benefit them.
He further mentions that to Him belong the Most Beautiful Names and commands His servants to call Him by them and leave those who blaspheme His Names and deviate from the right way with respect to them, stating that He will assuredly repay them for their evil deeds.
Among those Allah has created, He states, there is a group of people who submit themselves to Allah’s will, are guided by the truth He has sent down, guide people to it and with it they act justly amongst themselves. As for those who deny His revelations and signs, He will lead them step by step into destruction and severe punishment from where they will not know. He will give them respite, grant them long lives and not hasten their punishment so they may persist in their unbelief and error. His subtle scheme is firm and inescapable.