إِنْ تُعَذِّبْهُمْ فَإِنَّهُمْ عِبَادُكَ وَإِنْ تَغْفِرْ لَهُمْ فَإِنَّكَ أَنْتَ الْعَزِيزُ الْحَكِيمُ ﴿۱۱۸﴾ قَالَ اللَّهُ هَذَا يَوْمُ يَنْفَعُ الصَّادِقِينَ صِدْقُهُمْ لَهُمْ جَنَّاتٌ تَجْرِي مِنْ تَحْتِهَا الْأَنْهَارُ خَالِدِينَ فِيهَا أَبَدًا رَضِيَ اللَّهُ عَنْهُمْ وَرَضُوا عَنْهُ ذَلِكَ الْفَوْزُ الْعَظِيمُ ﴿۱۱۹﴾ لِلَّهِ مُلْكُ السَّمَاوَاتِ وَالْأَرْضِ وَمَا فِيهِنَّ وَهُوَ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ﴿۱۲۰﴾

﴾118﴿ In tu'azzibhum fa innahum ibaaduka wa in taghfir lahum fa innaka Antal 'Azzezul Hakeem
﴾119﴿ Qaalal laahu haaza yawmu yanfa'us saadiqeena sidquhum; lahum janaatunn tajree min tahtihal anhaaru khaalideena feehaaa abadaa; radiyal laahu 'anhum wa radoo 'anh; zaalikal fawzul 'azeem
﴾120﴿ Lillaahi mulkus samaawaati wal ardi wa maa feehinn; wa Huwa 'alaa kulli shai'inn Qadeer

﴾118﴿ If you punish them, then they are your servants, and if you forgive them, then you are victorious with wisdom
﴾119﴿ Says Allah, the Exalted, this is the day when he will benefit those who speak the truth with their truth (in this world), Heavens are for them it goes under those streams are always in it always, Allah Almighty is pleased with them and they are pleased with Him, this is a great success
﴾120﴿ Only for Allah is the Kingdom of the heavens and the earth and what is in them and He has power over all things

[118] This is also a statement of Isa (peace be upon him). According to the opinion of Suddī and Qutrub, this statement was made in the world, so its meaning is: "If You punish them"—if You leave them upon their disbelief and then punish them in the Hereafter, there is no objection against You, because "they are Your servants."
And "If You forgive them"—meaning You grant them the ability to repent, and then forgive them because of that repentance—then You are not incapable of doing so, for "indeed, You are the Almighty, the Wise."
Since it has already been established that Suddī’s view is weak, according to the majority of commentators, this statement occurs in the Hereafter.
Question: Since the disbelief, polytheism, and lies of the Christians have been proven, how can Isa (peace be upon him) make intercession for them?
Answer: Ibn Kathir, Khazin, and others have said that this is not intercession, but rather submission to the will and decree of Allah, and it is a declaration of Isa’s (peace be upon him) disassociation from the Christians.
The proof for this is that after saying "if You forgive them," he did not say "You are the Most Forgiving, the Most Merciful," because the intent here is not to ask for forgiveness.
[119] This is a glad tiding related to the state of Isa (peace be upon him).
"This is the Day"—the day referred to is the Day of Judgment. It is specified here because on that day full recompense will be given.
"When the truthfulness of the truthful will benefit them"—this refers to their truthfulness in speech and actions during the worldly life, because the world is the place of action. Thus, the "truthful ones" are those who consistently spoke the truth, beginning with the truth of monotheism. For this reason, Ibn Kathir said "the truthful" means the monotheists and those who call to the truth—the first of whom are the prophets (peace be upon them).
The benefit mentioned refers to the reward in the Hereafter. Or, the truthfulness may refer to that shown on the Day of Judgment itself, such as Isa’s (peace be upon him) truthful testimony (mentioned earlier), which aligns with their truthfulness in the world.
So the benefit is that they will be saved from reproach and blame and will receive reward.
As for the truthfulness of Iblis on the Day of Judgment, as in verse 22 of Surah Ibrahim, that truth is not supported by righteous action in the world, so it brings no benefit.
"For them are gardens"—this explains the benefit, which is why the sentence is not joined with a conjunction.
"Allah is pleased with them"—because of their obedience and truthfulness in the world.
"And they are pleased with Him"—in the world, they were content with Allah's decree; therefore, in the Hereafter, because of that contentment, they will receive countless blessings from Allah.
[120] This is the conclusion of the Surah, affirming the claim of monotheism to refute the Christians.
It indicates that Isa (peace be upon him) and his mother have no ownership or power over anything, so they cannot be considered gods.
"For them are gardens"—these rewards clarify the response: that all of this is the action and power of Allah.
"Whatever is in them"—refers to the creations in the heavens and the earth: angels, humans, jinn, animals, plants, inanimate objects, and others.