Quoted in the next verse (35) is their saying: نَحْنُ أَكْثَرُ أَمْوَالًا وَأَوْلَادًا وَمَا نَحْنُ بِمُعَذَّبِينَ which, in effect, means: "We are superior in riches and children, and we are not going to be punished - 35". (Obviously, by it, they meant: If we had been deserving of punishment in the sight of Allah Ta’ ala, why would He give us all this wealth and recognition)? The noble Qur'an gives an answer in the next two verses by saying:... نَحْنُ أَكْثَرُ أَمْوَالًا وَأَوْلَادًا وَمَا نَحْنُ بِمُعَذَّبِينَ ("I: fact, my Lord extends provision to whom He wills, and straitens (it for whom He wills), but most of the people do not know". 34:36] And neither your riches nor your children are the things that bring you near Us closely; however, the one who believes and acts righteously (is close to Us) وَمَا أَمْوَالُكُمْ وَلَا أَوْلَادُكُم 34:37). The gist of the answer is that having more wealth and recognition in this world, or not having any, is no proof of someone being acceptable or unacceptable in the sight of Allah. In fact, it is in view of creational considerations that Allah Ta’ ala would give, at least in this world, property and wealth in abundance to whomever He wills, and gives less to whomever He wills. He alone knows the creational consideration behind it. But, taking the abundance of wealth and children to be a proof of being acceptable in the sight of Allah is sheer ignorance because, with Him, the criterion of acceptability, approval, support and pleasure is no other but 'Iman (faith) and good deed. One who does not carry these two assets - no matter how much wealth and how many children one has - these cannot make him or her acceptable in the sight of Allah.