َ فَأَقْبَلَ بَعْضُهُمْ عَلَى بَعْضٍ يَتَلَاوَمُونَ ﴿۳۰﴾ قَالُوا يَا وَيْلَنَا إِنَّا كُنَّا طَاغِينَ ﴿۳۱﴾ عَسَى رَبُّنَا أَنْ يُبْدِلَنَا خَيْرًا مِنْهَا إِنَّا إِلَى رَبِّنَا رَاغِبُونَ ﴿۳۲﴾ كَذَلِكَ الْعَذَابُ وَلَعَذَابُ الْآخِرَةِ أَكْبَرُ لَوْ كَانُوا يَعْلَمُونَ ﴿۳۳﴾ إِنَّ لِلْمُتَّقِينَ عِنْدَ رَبِّهِمْ جَنَّاتِ النَّعِيمِ ﴿۳۴﴾ أَفَنَجْعَلُ الْمُسْلِمِينَ كَالْمُجْرِمِينَ ﴿۳۵﴾

﴾30﴿ Fa aqbala ba'duhum 'alaa ba'diny yatalaawamoon
﴾31﴿ Qaaloo yaa wailanaaa innaa kunnaa taagheen
﴾32﴿ 'Asaa rabbunaaa any yubdilanaa khairam minhaaa innaaa ilaa rabbinaa raaghiboon
﴾33﴿ Kazaalikal azaab, wa la'azaabul aakhirati akbar; law kaanoo ya'lamoon
﴾34﴿ Inna lilmuttaqeena 'inda rabbihim jannaatin na'eem
﴾35﴿ Afanaj'alul muslimeena kalmujrimeen

﴾30﴿ Then they turned to one another, blaming each other
﴾31﴿ They said, Woe to us! Indeed, we were transgressors
﴾32﴿ Perhaps our Lord will give us something better than it. Indeed, we turn to our Lord with hope
﴾33﴿ Such is the punishment, and indeed, the punishment of the Hereafter is far greater, if only they knew
﴾34﴿ Indeed, the righteous will have gardens of bliss with their Lord
﴾35﴿ Shall We treat the Muslims like the criminals

[30] (يَتَلَاوَمُونَ) – They began blaming one another.
One would say, “You were the one who advised that we prevent the poor.”
Another would say, “You ordered us to be stingy.”
Another would say, “You were the one who claimed that making vows in the name of other saints and elders alongside Allah brings blessings.”
Thus, they kept blaming one another for what had happened.
[31,32] The difference between ẓulm (oppression) and ṭughyān (transgression) in this context is as follows:
Ẓulm refers to shirk (associating partners with Allah), because Allah the Exalted has said: "Indeed, shirk is a great injustice" (إِنَّ الشِّرْكَ لَظُلْمٌ عَظِيمٌ).
Ṭughyān refers to their act of preventing the poor—because in doing so, they crossed the limits and showed ingratitude for the blessings of Allah the Exalted.

The difference between tabdīl and ibdāl is:
Tabdīl means a change in the condition or qualities of something while its original essence remains.
Ibdāl means completely removing something and bringing something else in its place.

(إِنَّا إِلَى رَبِّنَا رَاغِبُونَ) – Hasan al-Baṣrī (may Allah have mercy on him) said: I do not know whether this statement was true repentance and faith, or if it was just like the behavior of polytheists—who turn to Allah only in times of hardship.
Similarly, Qatādah also expressed doubt regarding their sincerity.
However, many other scholars said that they did repent and believe, and Allah the Exalted granted them other gardens as a replacement.
[33] This part relates to (إِنَّا بَلَوْنَاهُمْ)—meaning: the punishment of the people of Makkah is not limited to this world; rather, if they do not repent, there will be punishment for them in the Hereafter as well.
Or, it can be understood generally—just like the Ashāb al-Jannah (people of the garden) were punished in this world due to shirk, withholding charity in the name of Allah the Exalted, and being stingy toward the poor.
So, whoever commits such acts will face worldly punishment, and if they do not repent, they will also be punished in the Hereafter.

Qāsimi, at the end of this story, also refutes those who try to escape paying zakāh through tricks and loopholes—similar to how some scholars have written strategies to avoid paying zakāh or to bypass the rule of shuf‘ah (preemption in property law), and have attributed such permissions to the Ḥanafī scholars.
[34] From this verse begins the second section (bāb), whose summary was mentioned at the beginning.
After mentioning the warning (threat), it now brings glad tidings, and highlights the difference between the two groups—the believers and the disbelievers.
[35] This is a refutation of those who do not differentiate between the end of the people of faith and the people of disbelief.
(كَالْمُجْرِمِينَ) – A mujrim is one who openly commits sins and does not repent.