يَا قَوْمِ إِنَّمَا هَذِهِ الْحَيَاةُ الدُّنْيَا مَتَاعٌ وَإِنَّ الْآخِرَةَ هِيَ دَارُ الْقَرَارِ ﴿۳۹﴾ مَنْ عَمِلَ سَيِّئَةً فَلَا يُجْزَى إِلَّا مِثْلَهَا وَمَنْ عَمِلَ صَالِحًا مِنْ ذَكَرٍ أَوْ أُنْثَى وَهُوَ مُؤْمِنٌ فَأُولَئِكَ يَدْخُلُونَ الْجَنَّةَ يُرْزَقُونَ فِيهَا بِغَيْرِ حِسَابٍ ﴿۴۰﴾ وَيَا قَوْمِ مَا لِي أَدْعُوكُمْ إِلَى النَّجَاةِ وَتَدْعُونَنِي إِلَى النَّارِ ﴿۴۱﴾ تَدْعُونَنِي لِأَكْفُرَ بِاللَّهِ وَأُشْرِكَ بِهِ مَا لَيْسَ لِي بِهِ عِلْمٌ وَأَنَا أَدْعُوكُمْ إِلَى الْعَزِيزِ الْغَفَّارِ ﴿۴۲﴾ لَا جَرَمَ أَنَّمَا تَدْعُونَنِي إِلَيْهِ لَيْسَ لَهُ دَعْوَةٌ فِي الدُّنْيَا وَلَا فِي الْآخِرَةِ وَأَنَّ مَرَدَّنَا إِلَى اللَّهِ وَأَنَّ الْمُسْرِفِينَ هُمْ أَصْحَابُ النَّارِ ﴿۴۳﴾

﴾39﴿ Yaa qawmi innamaa haazihil hayaatud dunyaa mataa'unw wa innal Aakhirata hiya daarul qaraar
﴾40﴿ Man 'amila saiyi'atan falaa yujzaaa illaa mislahaa wa man 'amila saaliham min zakarin aw unsaa wa huwa mu'minun fa ulaaa'ika yadkhuloonal Jannata yurzaqoona feehaa bighairi hisaab
﴾41﴿ Wa yaa qawmi maa leee ad'ookum ilan najaati wa tad'oonaneee ilan Naar
﴾42﴿ Tad'oonanee li-akfura billaahi wa ushrika bihee maa laisa lee bihee 'ilmunw wa ana ad'ookum ilal'Azeezil Ghaffaar
﴾43﴿ Laa jarama annamaa tad'oonanee ilaihi laisa lahoo da'watun fid dunyaa wa laa fil Aakhirati wa anna maraddanaaa ilal laahi wa annal musrifeenahum Ashaabun Naar

﴾39﴿ O people! Know that this worldly life is but a fleeting pleasure, whereas the Hereafter is the eternal abode of peace
﴾40﴿ Whoever commits an evil deed will be recompensed only with the like of it, and whoever acts righteously, whether male or female, while being a believer, those will enter Paradise and will be provided therein without measure
﴾41﴿ O my people, Why is it that I invite you to salvation while you invite me to the Fire
﴾42﴿ You call me to disbelieve in Allah, the Exalted, and to associate with Him that for which I have no proof, while I invite you to the Almighty, the Most Forgiving
﴾43﴿ Indeed, that which you invite me to has no power to respond to supplication, neither in this world nor in the Hereafter. Surely, our return is to Allah, the Exalted, and indeed, the polytheists will be the permanent inhabitants of the Fire

[39] This verse mentions detachment from the world (tazhīd fī al-dunyā) and encouragement toward the Hereafter (targhīb ilā al-ākhirah) — meaning: Do not oppose the Prophet merely for the sake of worldly power.
(The Hereafter) here can mean either Paradise, or generally the Afterlife — including both Paradise and Hell.
[40] This verse indicates that the Hereafter is the place of recompense and reward, and it includes both warning (takhwīf) and glad tidings (bushrā) — warning for the wrongdoers, and glad tidings for the believers.
[41] From this verse up to verse (44) is the fourth part of the conversation of the believing man.
In it, he gives a detailed explanation of monotheism (tawḥīd) and polytheism (shirk), clarifies the difference between the two calls, and presents a form of argumentation and reasoning.
In this verse, the ultimate outcome of tawḥīd (salvation) and the ultimate outcome of shirk (the Fire) are mentioned.
The expression of Paradise through the word “salvation” (najāt) implies that in Paradise, one is saved from all sorrow, hardship, burden, destruction, and other worldly traits — a complete freedom and relief from every form of difficulty.
[42] This is a continuation of the previous interpretation.
The meaning of "the Fire" (النَّارِ) is disbelief and polytheism, and the meaning of "salvation" (النَّجَاةِ) is monotheism (tawḥīd) in the worship of al-‘Azīz al-Ghaffār (the Almighty, the Most Forgiving).
[43] This is a clear and direct refutation of shirk in supplication (shirk fī al-du‘ā).
(He has no call) — according to Zajjāj, it means: he has no response to a call — that is, these false gods cannot answer anyone’s requests or prayers, neither in this world nor in the Hereafter.
According to a narration from Kalbī, they have no power of intercession (shafā‘ah qahriyyah) either — meaning, they are not deserving of worship or supplication in any way, neither in this world nor the next.