حَتَّى إِذَا مَا جَاءُوهَا شَهِدَ عَلَيْهِمْ سَمْعُهُمْ وَأَبْصَارُهُمْ وَجُلُودُهُمْ بِمَا كَانُوا يَعْمَلُونَ ﴿۲۰﴾ وَقَالُوا لِجُلُودِهِمْ لِمَ شَهِدْتُمْ عَلَيْنَا قَالُوا أَنْطَقَنَا اللَّهُ الَّذِي أَنْطَقَ كُلَّ شَيْءٍ وَهُوَ خَلَقَكُمْ أَوَّلَ مَرَّةٍ وَإِلَيْهِ تُرْجَعُونَ ﴿۲۱﴾ وَمَا كُنْتُمْ تَسْتَتِرُونَ أَنْ يَشْهَدَ عَلَيْكُمْ سَمْعُكُمْ وَلَا أَبْصَارُكُمْ وَلَا جُلُودُكُمْ وَلَكِنْ ظَنَنْتُمْ أَنَّ اللَّهَ لَا يَعْلَمُ كَثِيرًا مِمَّا تَعْمَلُونَ ﴿۲۲﴾ وَذَلِكُمْ ظَنُّكُمُ الَّذِي ظَنَنْتُمْ بِرَبِّكُمْ أَرْدَاكُمْ فَأَصْبَحْتُمْ مِنَ الْخَاسِرِينَ ﴿۲۳﴾ فَإِنْ يَصْبِرُوا فَالنَّارُ مَثْوًى لَهُمْ وَإِنْ يَسْتَعْتِبُوا فَمَا هُمْ مِنَ الْمُعْتَبِينَ ﴿۲۴﴾

﴾20﴿ Hattaaa izaa maa jaaa'oohaa shahida 'alaihim samu'uhum wa absaaruhum wa julooduhum bimaa kaanoo ya'maloon
﴾21﴿ Wa qaaloo lijuloodihim lima shahittum 'alainaa qaaloo antaqanal laahul lazeee antaqa kulla shai'inw wa Huwa khalaqakum awwala marratinw wa ilaihi turja'oon
﴾22﴿ Wa maa kuntum tastatiroona ai-yashhada 'alaikum sam'ukum wa laaa absaarukum wa laa juloodukum wa laakin zanantum annal laaha laa ya'lamu
﴾23﴿ Wa zaalikum zannukumul lazee zanantum bi-Rabbikum ardaakum fa asbahtum minal khaasireen
﴾24﴿ Fa-iny yasbiroo fan Naaru maswal lahum wa iny-yasta'tiboo famaa hum minal mu'tabeen

﴾20﴿ Until, when they come to the Fire, their ears, their eyes, and their skins will testify against them for what they used to do
﴾21﴿ And they will say to their skins, Why have you testified against us?" They will say, "Allah, Who has given speech to all things, has made us speak, and He created you the first time, and to Him you will be returned
﴾22﴿ And you did not conceal yourselves lest your ears, your eyes, and your skins testify against you, but you assumed that Allah did not know much of what you were doing
﴾23﴿ And this assumption of yours, which you assumed about your Lord, has ruined you, and so you have become among the losers
﴾24﴿ So if they are patient, the Fire will be their abode, and if they seek to return, they will not be allowed to return

[20] Since in Surah Al-Mu’min it was mentioned that these polytheists deny their own act of shirk, now in this surah their own body parts are mentioned as witnesses against them.
[21] The skins are specifically mentioned because ears and eyes cannot be directly addressed, whereas other body parts can be.
Another reason is that جلود (skins) encompass all the limbs, as they cover the entire body.
[22] This too is part of the warning.
It may be the statement of the skins themselves, or it may be from Allah the Exalted in the Hereafter, or it could be a rebuke in the worldly life.
[23] The scholars say that ẓann (assumption) is of two types: good and bad (corrupt).
A good assumption is when one believes that Allah the Exalted is the Possessor of mercy and grace, and thus obeys Him.
A bad or corrupt assumption is when one does not believe that Allah is the Knower of the unseen, or does not obey Him at all.
[24] This too is part of the warning of the Hereafter—meaning, whether they show patience or not, they will definitely enter Hell, just like in Surah At-Tūr (52:16).
(وَإِنْ يَسْتَعْتِبُوا) – this is derived from ʿutbā, meaning return or seeking reconciliation.
If they seek to return to the world, it will not be accepted.
Qurṭubī mentioned the first opinion: that this refers to the worldly life—meaning, if they persist in the actions of the people of the Fire, they will be entered into it.
And if they, despite disbelief, repent and seek forgiveness, then such repentance will not be accepted.