After mentioning the beautiful attributes of His believing servants, and their fine words and deeds, Allah then says:
(Those) meaning, the people who are described in this manner,
(will be rewarded) on the Day of Resurrection,
(with the highest place), which is Paradise. Abu Ja`far Al-Baqir, Sa`id bin Jubayr, Ad-Dahhak and As-Suddi said, "It was so called because of its elevation."
(because of their patience.) means, their patience in doing what they did.
(Therein they shall be met) means, in Paradise.
(with greetings and the word of peace and respect.) This means that they will be greeted first with words of welcome and honor. Peace will be theirs and they will be wished peace. And angels shall enter unto them from every gate, saying, "Peace be upon you for that you persevered in patience! Excellent indeed is the final home!"
(Abiding therein) means, they will settle there and never leave or move or die, they will never exit or wish to move to somewhere else. This is like the Ayah,
(And those who are blessed, they will be in Paradise, abiding therein for all the time that the heavens and the earth endure) (11:108).
(excellent it is as an abode, and as a place to rest in.) Its appearance is beautiful and it is a good place in which to rest and to dwell. Then Allah says:
(Say: "My Lord pays attention to you only because of your invocation to Him...") meaning, He would not care to pay attention to you if you did not worship Him, for He only created mankind to worship Him Alone and to glorify Him morning and evening. His saying:
(But now you have indeed denied. ) "O you disbelievers."
(So the torment will be yours forever.) So your denial will remain with you forever, i.e., it will lead to your punishment, doom and destruction in this world and the Hereafter. This also refers to the day of Badr, as it was interpreted by `Abdullah bin Mas`ud, Ubayy bin Ka`b, Muhammad bin Ka`b Al-Qurazi, Mujahid, Ad-Dahhak, Qatadah, As-Suddi and others.
(So the torment will be yours forever.) Al-Hasan Al-Basri said: "The Day of Resurrection." And there is no conflict between the two interpretations. This is the end of the Tafsir of Surat Al-Furqan, all praise and thanks are due to Allah.