وَذَرِ الَّذِينَ اتَّخَذُواْ دِينَهُمْ لَعِباً وَلَهْواً وَغَرَّتْهُمُ الْحَيَوةُ الدُّنْيَا

(And leave alone those who take their religion as play and amusement, and are deceived by the life of this world.) The Ayah commands to leave such people, ignore them and give them respite, for soon, they will taste a tremendous torment. This is why Allah said,

وَذَكِّرْ بِهِ

(But remind with it) meaning, remind the people with this Qur'an and warn them against Allah's revenge and painful torment on the Day of Resurrection. Allah said;

أَن تُبْسَلَ نَفْسٌ بِمَا كَسَبَتْ

(lest a soul Tubsal for that which one has earned,) meaning, so that it is not Tubsal. Ad-Dahhak from Ibn `Abbas, Mujahid, `Ikrimah, Al-Hasan and As-Suddi said that Tubsal means, be submissive. Al-Walibi said that Ibn `Abbas said that Tubsal means, `be exposed'. Qatadah said that Tubsal means, `be prevented', Murrah and Ibn Zayd said that it means, `be recompensed', Al-Kalbi said, `be reckoned'. All these statements and expressions are similar, for they all mean exposure to destruction, being kept away from all that is good, and being restrained from attaining what is desired. Allah also said;

كُلُّ نَفْسٍ بِمَا كَسَبَتْ رَهِينَةٌ - إِلاَّ أَصْحَـبَ الْيَمِينِ

(Every person is restrained by what he has earned. Except those on the Right.) 74:38-39, and

لَيْسَ لَهَا مِن دُونِ اللَّهِ وَلِىٌّ وَلاَ شَفِيعٌ

(when he will find for himself no protector or intercessor besides Allah,) and,

وَإِن تَعْدِلْ كُلَّ عَدْلٍ لاَّ يُؤْخَذْ مِنْهَآ

(and even if he offers every ransom, it will not be accepted from him.) meaning, whatever the ransom such people offer, it will not be accepted from them. Allah said in a similar statement,

إِنَّ الَّذِينَ كَفَرُواْ وَمَاتُواْ وَهُمْ كُفَّارٌ فَلَن يُقْبَلَ مِنْ أَحَدِهِم مِّلْءُ الاٌّرْضِ ذَهَبًا

(Verily, those who disbelieved, and died while they were disbelievers, the (whole) earth full of gold will not be accepted from anyone of them.) 3:91 Allah said here,

أُوْلَـئِكَ الَّذِينَ أُبْسِلُواْ بِمَا كَسَبُواْ لَهُمْ شَرَابٌ مِّنْ حَمِيمٍ وَعَذَابٌ أَلِيمٌ بِمَا كَانُواْ يَكْفُرُونَ

(Such are they who are given up to destruction because of that which they have earned. For them will be a drink of boiling water and a painful torment because they used to disbelieve. )