قُلْنَا اهْبِطُوا مِنْهَا جَمِيعًا فَإِمَّا يَأْتِيَنَّكُمْ مِنِّي هُدًى فَمَنْ تَبِعَ هُدَايَ فَلَا خَوْفٌ عَلَيْهِمْ وَلَا هُمْ يَحْزَنُونَ ﴿38﴾ وَالَّذِينَ كَفَرُوا وَكَذَّبُوا بِآيَاتِنَا أُولَئِكَ أَصْحَابُ النَّارِ هُمْ فِيهَا خَالِدُونَ ﴿39﴾ يَا بَنِي إِسْرَائِيلَ اذْكُرُوا نِعْمَتِيَ الَّتِي أَنْعَمْتُ عَلَيْكُمْ وَأَوْفُوا بِعَهْدِي أُوفِ بِعَهْدِكُمْ وَإِيَّايَ فَارْهَبُونِ ﴿40﴾

﴾38﴿ Qulnah bitoo minhaa jamee 'an fa immaa ya'tiyannakum minnee hudan faman tabi'a hudaaya falaa khawfun 'alaihim wa laa hum yahza noon
﴾39﴿ Wallazeena kafaroo wa kaz zabooo bi aayaatinaa ulaaa'ika Ashaabun Naari hum feehaa khaalidoon
﴾40﴿ Yaa Baneee Israaa'eelaz kuroo ni'matiyal lateee an'amtu 'alaikum wa awfoo bi'Ahdeee oofi bi ahdikum wa iyyaaya farhaboon

﴾38﴿ We said, “Descend from here, all of you. Then, if guidance comes to you from Me (in the form of a Book and a Messenger), whoever follows My guidance—there will be no fear upon them, nor will they grieve”
﴾39﴿ And those who disbelieved (in their hearts) and denied Our signs (with their tongues) — they are the people of the Hellfire, and they will remain in it forever
﴾40﴿ O children of Ya'qub (peace be upon him), servant of Allah, remember My blessings which I bestowed upon you, and fulfill My covenant (with you), so I will fulfill My covenant with you. And fear Me alone (by accepting My commands)

[38] (اهْبِطُوا) – This descent and the previous one are the same; the second mention is only to highlight the benefit of the latter. There will be no fear of missing out on blessings, nor will they grieve over worldly matters—and this state is achieved only in Paradise. The descent is mentioned again to indicate its legislative purpose, which is the sending of Books and Messengers. (مِنِّي هُدًى) – This indicates that true guidance is what is established through revelation, not what is constructed by one's own intellect.
[39] This is the fear of the Hereafter for the deniers. (كَفَرُوا) — disbelief means denying in the heart and rejecting with the tongue. (أَصْحَابُ النَّارِ) — Ashab is the plural of Sahib, which implies constant companionship and attachment. So, if it is in the sense of guarding, like the angels appointed over Hell as mentioned in verse (31) of Surah Al-Muddaththir, then that is one type. But the humans and jinn who remain in Hell permanently are the disbelievers and polytheists.
[40] The third section begins here and continues to verse (48). In this passage, the address becomes specific after a general one. It includes five commands and nine prohibitions. It forbids three negative traits that destroy religion: (1) Do not barter (sell) the verses of Allah, (2) Do not deceive (through trickery and concealment), (3) Do not abandon righteous action. And it promotes three virtuous traits that strengthen religion: (1) Seeking help through patience, (2) Performing prayer, (3) Belief in the Hereafter. Then follows encouragement and warning about the Hereafter. (يَا بَنِي إِسْرَائِيلَ) — This is the title of Ya'qub (peace be upon him), meaning "Servant of Allah." So the intent is: O children of the one who devoted himself solely to the worship of Allah and acted upon (اعبدوا), and who advised his children to do the same. (اذْكُرُوا) — The purpose of remembrance is to keep something in the heart — meaning not to be heedless and to show gratitude. (نِعْمَتِيَ) — Though in the singular, it refers to all kinds of blessings — the special blessings which will be mentioned later. These were blessings given to their forefathers, and by extension, also to the descendants. (وَأَوْفُوا بِعَهْدِي) — This refers to the covenants mentioned in the Torah, which are detailed in verses (63, 83, 84) of this Surah. (أُوفِ بِعَهْدِكُمْ) — These two covenants are also mentioned in verse (12) of Surah Al-Ma'idah. (فَارْهَبُونِ) — Rahbah means to fear, in the sense of trying to save oneself. Among the Children of Israel, rahbah was used to refer to taqwa (God-consciousness).