مَنْ عَمِلَ صَالِحًا فَلِنَفْسِهِ ۖ وَمَنْ أَسَاءَ فَعَلَيْهَا ۖ ثُمَّ إِلَىٰ رَبِّكُمْ تُرْجَعُونَ
Whoever does a good deed - it is for himself; and whoever does evil - it is against the self. Then to your Lord you will be returned.
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اللَّهُ الَّذِى سَخَّرَ لَكُمُ الْبَحْرَ لِتَجْرِىَ الْفُلْكُ فِيهِ بِأَمْرِهِ وَلِتَبْتَغُواْ مِن فَضْلِهِ وَلَعَلَّكُمْ تَشْكُرُونَ - وَسَخَّرَ لَكُمْ مَّا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ جَمِيعاً مِّنْهُ إِنَّ فِى ذَلِكَ لاّيَـتٍ لِّقَوْمٍ يَتَفَكَّرُونَ - قُل لِّلَّذِينَ ءَامَنُواْ يَغْفِرُواْ لِلَّذِينَ لاَ يَرْجُونَ أَيَّامَ اللَّهِ لِيَجْزِىَ قَوْماً بِمَا كَانُواْ يَكْسِبُونَ - مَنْ عَمِلَ صَـلِحاً فَلِنَفْسِهِ وَمَنْ أَسَآءَ فَعَلَيْهَا ثُمَّ إِلَى رَبِّكُمْ تُرْجَعُونَ
(12. Allah, it is He Who has subjected to you the sea, that ships may sail through it by His command, and that you may seek of His bounty, and that you may be thankful.)
(13. And has subjected to you all that is in the heavens and all that is on the earth; it is all (as a favor and kindness) from Him. Verily, in it are signs for a people who think deeply.)
(14. Say to the believers to forgive those who hope not for the Days of Allah, that He may recompense people, according to what they have earned.)
(15. Whosoever does a good deed, it is for himself, and whosoever does evil, it is against (himself). Then to your Lord you will be made to return.)
Allah the Exalted mentions some of the favors He gave to His servants, such as subjecting the sea for their service,
لِتَجْرِىَ الْفُلْكُ فِيهِ بِأَمْرِهِ
(that ships may sail through the sea by His command,) i.e., of Allah the Exalted, Who ordered the sea to carry ships,
وَلِتَبْتَغُواْ مِن فَضْلِهِ
(and that you may seek of His bounty,) in commercial and business transactions,
وَلَعَلَّكُمْ تَشْكُرُونَ
(and that you may be thankful.) for earning various provisions brought to you from far away provinces and distant areas through the sea. Allah the Exalted said,
وَسَخَّرَ لَكُمْ مَّا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ
(And has subjected to you all that is in the heavens and all that is on the earth;) the stars, the mountains, the seas, the rivers and all that you use for your benefit; these are all from His favor, kindness and bounty. Allah's statement next,
جَمِيعاً مِّنْهُ
(it is all from Him.) Alone without partners in giving any of it. Allah the Exalted said in another Ayah,
وَمَا بِكُم مِّن نِّعْمَةٍ فَمِنَ اللَّهِ ثُمَّ إِذَا مَسَّكُمُ الضُّرُّ فَإِلَيْهِ تَجْـَرُونَ
(And whatever of blessings you have, it is from Allah. Then, when harm touches you unto Him you cry aloud for help.) (16:53) Ibn Jarir recorded that Al-`Awfi reported that Ibn `Abbas said about Allah's statement,
وَسَخَّرَ لَكُمْ مَّا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ جَمِيعاً مِّنْهُ
(And has subjected to you all that is in the heavens and all that is on the earth; it is all from Him.) "Everything is from Allah, and that is a Name from His Names. So it all comes from Him without rivals to dispute His authority; surely, this fact is completely certain.'' Allah said.
إِنَّ فِى ذلِكَ لآيَـتٍ لِّقَوْمٍ يَتَفَكَّرُونَ
(Verily, in it are signs for a people who think deeply.)
Allah's saying;
قُل لِّلَّذِينَ ءَامَنُواْ يَغْفِرُواْ لِلَّذِينَ لاَ يَرْجُونَ أَيَّامَ اللَّهِ
(Say to the believers to forgive those who hope not for the Days of Allah,) means, let the believers forgive the disbelievers and endure the harm that they direct against them. In the beginning of Islam, Muslims were ordered to observe patience in the face of the oppression of the idolators and the People of the Scriptures so that their hearts may incline towards Islam. However, when the disbelievers persisted in stubbornness, Allah legislated for the believers to fight in Jihad. Statements of this meaning were collected from `Abdullah bin `Abbas and Qatadah. Mujahid said about Allah's statement,
لاَ يَرْجُونَ أَيَّامَ اللَّهِ
(those who hope not for the Days of Allah,) "They do not appreciate Allah's favors.'' Allah said,
لِيَجْزِىَ قَوْماً بِمَا كَانُواْ يَكْسِبُونَ
(that He may recompense people, according to what they have earned.) meaning, if the believers forgive the disbelievers in this life, Allah will still punish the disbelievers for their evil in the Hereafter. Allah's statement next,
مَنْ عَمِلَ صَـلِحاً فَلِنَفْسِهِ وَمَنْ أَسَآءَ فَعَلَيْهَا ثُمَّ إِلَى رَبِّكُمْ تُرْجَعُونَ
(Whosoever does a good deed, it is for himself, and whosoever does evil, it is against (himself). Then to your Lord you will be made to return.) meaning, you will all return to Allah on the Day of Resurrection, when you and your actions will be displayed before Him. Then, He will recompense you for your deeds, good for good and evil for evil.
وَلَقَدْ ءَاتَيْنَا بَنِى إِسْرَءِيلَ الْكِتَـبَ وَالْحُكْمَ وَالنُّبُوَّةَ وَرَزَقْنَـهُمْ مِّنَ الطَّيِّبَـتِ وَفَضَّلْنَـهُمْ عَلَى الْعَـلَمينَ - وَءاتَيْنَـهُم بَيِّنَـتٍ مِّنَ الاٌّمْرِ فَمَا اخْتَلَفُواْ إِلاَّ مِن بَعْدِ مَا جَآءَهُمُ الْعِلْمُ بَغْياً بَيْنَهُمْ إِنَّ رَبَّكَ يَقْضِى بِيْنَهُمْ يَوْمَ الْقِيَـمَةِ فِيمَا كَانُواْ فِيهِ يَخْتَلِفُونَ - ثُمَّ جَعَلْنَـكَ عَلَى شَرِيعَةٍ مِّنَ الاٌّمْرِ فَاتَّبِعْهَا وَلاَ تَتَّبِعْ أَهْوَآءَ الَّذِينَ لاَ يَعْلَمُونَ
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Allah Subhaanahu wa Ta'aala memerintahkan hamba-hamba-Nya yang mukmin agar berakhlak mulia, bersabar terhadap gangguan kaum musyrik yang tidak takut azab Allah kepada mereka yang durhaka kepada-Nya dan tidak menginginkan pahala-Nya. Orang-orang yang mukmin, maka Allah Subhaanahu wa Ta'aala akan membalas iman, sikap memaafkan dan bersabar dari mereka dengan pahala yang besar, sedangkan mereka (kaum musyrik) jika tetap mendustakan maka mereka akan ditimpa azab yang pedih dan kehinaan.
Lalu Dia akan memberikan balasan kepada orang yang berbuat baik dan orang yang berbuat jahat.