بِسْمِ اللهِ الرَّحْمَٰنِ الرَّحِيمِ
Allāh the All-High swore by the horses that are driven fast in His cause [during jihad] toward the enemy–when the sound they make becomes noticeable due to the [high] speed of their galloping–
and it is not allowed for [any of Allāh’s] creation to swear by [anyone or anything] except Allāh: indeed, swearing by other than Allāh [falls under the unforgivable sin of] shirk [attributing or directing anything that is His alone to other than Him]–
then the horses that set off [sparks of] fire due to the hard sturdiness of their hooves [and] due to the intensity of their galloping;
then the horses that charge with their riders against the enemies at dawn;
فَأَثَرْنَ بِهِ نَقْعًا
then, with this galloping, they raised up dust;
فَوَسَطْنَ بِهِ جَمْعًا
then they got into, with their riders, the middle of the enemies’ forces–
إِنَّ الْإِنْسَانَ لِرَبِّهِ لَكَنُودٌ
indeed, Man, for all the good things his Lord provides in life, is certainly ungrateful;
وَإِنَّهُ عَلَىٰ ذَٰلِكَ لَشَهِيدٌ
indeed, his ingratitude for that, he certainly proves true;
وَإِنَّهُ لِحُبِّ الْخَيْرِ لَشَدِيدٌ
and indeed, in his love for wealth, he is certainly intense.
أَفَلَا يَعْلَمُ إِذَا بُعْثِرَ مَا فِي الْقُبُورِ
Does Man not know then what awaits him when Allāh brings the dead out into the open from the graves for the Account and Recompense?
وَحُصِّلَ مَا فِي الصُّدُورِ
And [when] that which was concealed in the chests of good or evil is brought out?
إِنَّ رَبَّهُمْ بِهِمْ يَوْمَئِذٍ لَخَبِيرٌ
Indeed, their Lord, concerning them and their deeds, on that Day, certainly has complete knowledge; nothing of that, to Him, is [at all] hidden.
Source: Al-Tafsīr Al-Muyassar. King Fahd Qurʾān Printing Complex. Madīnah: 1434 H.