Commentary
فَحَاسَبْنَاهَا حِسَابًا شَدِيدًا وَعَذَّبْنَاهَا عَذَابًا نُّكْرًا (so We called them to a severe account, and punished them with an evil punishment...65:8). The severe account and evil punishment of nations mentioned in this verse refers to what will happen in the Hereafter. However, the past tense has been employed presumably to indicate the occurrence of these events is as certain as if it has already been materialised. [ Ruh ]. The other possibility is that the hisab or 'account' in this context does not refer to interrogation, but to the determination of punishment, (in which case it may refer to the punishment faced by the infidels right here in this world.) Another possibility is that the 'severe account' will though take place in the Hereafter, it has already been recorded and is being recorded on daily basis in the ledger of deeds and is therefore described as 'called them to a severe account'. In this interpretation, the 'punishment' refers to the past nations who were destroyed by Divine punishment in this world because they defied Allah's and His Messengers' commandments. In this case, only the next statement أَعَدَّ اللَّـهُ لَهُمْ عَذَابًا شَدِيدًا (Allah has prepared for them a severe punishment...10) would refer to the terrible punishment of the Hereafter.