Allah tells us how He will punish the disbelievers who deny the meeting with Him:
(Verily, the tree of Zaqqum will be the food of the sinners.) Those who sinned by their words and in deeds. These are the disbelievers. More than one commentator stated that this referred to Abu Jahl; undoubtedly he is included among those referred to in this Ayah, but it is not specifically about him. Ibn Jarir recorded that Abu Ad-Darda' was reciting to a man:
(Verily, the tree of Zaqqum will be the food of the sinners.) The man said, "The food of the orphan." Abu Ad-Darda', may Allah be pleased with him, said, "Say, the tree of Zaqqum is the food of the evildoer." i.e., he will not have any other food apart from that. Mujahid said, "If a drop of it were to fall on the earth, it would corrupt the living of all the people of earth." A similar Marfu` report has been narrated earlier.
(Like boiling oil,) means, like the dregs of oil.
(it will boil in the bellies, like the boiling of scalding water.) means, because of its heat and rancidity.
(Seize him) means the disbeliever. It was reported that when Allah says to the keepers of Hell, "Seize him," seventy thousand of them will rush to seize him.
(and drag him) means, drag him by pulling him and pushing him on his back. Mujahid said:
(Seize him and drag him) means, take him and push him.
(into the midst of blazing Fire.) means, into the middle of it.
(Then pour over his head the torment of boiling water.) This is like the Ayah:
(boiling water will be poured down over their heads. With it will melt what is within their bellies, as well as (their) skins.) (22:19-20). The angel will strike him with a hooked rod of iron and split his head open, then he will pour boiling water over his head. It will go down through his body, melting through his stomach and intestines, until it goes through his heels; may Allah protect us from that.
(Taste you (this)! Verily, you were (pretending to be) the mighty, the generous.) means, they (the keepers of Hell) will say that to him by way of ridicule and rebuke. Ad-Dahhak reported that Ibn `Abbas, may Allah be pleased with him, said: "This means, you are neither mighty nor generous." And Allah's saying:
(Verily, this is that whereof you used to doubt!) is like His saying:
(The Day when they will be pushed down by force to the fire of Hell, with a horrible, forceful pushing. This is the Fire which you used to deny. In this magic, or do you not see) (52: 13-15) Similarly Allah said:
(Verily, this is that where of you used to doubt!)