In the Name of Allah, the Most Gracious, the Most Merciful.
Allah says, "O Muhammad! Have you seen the one who denies the Din"
Here the word Din means the Hereafter, the Recompense and the Final Reward.
فَذَلِكَ الَّذِى يَدُعُّ الْيَتِيمَ
(That is he who repulses the orphan, ) meaning, he is the one who oppresses the orphan and does not give him his just due. He does not feed him, nor is he kind to him.
وَلاَ يَحُضُّ عَلَى طَعَامِ الْمِسْكِينِ
(And urges not the feeding of Al-Miskin.) This is as Allah says,
(Nay! But you treat not the orphans with kindness and generosity! And urge not one another on the feeding of Al-Miskin!) (89:17-18) meaning, the poor man who has nothing to sustain him and suffice his needs. Then Allah says,
The love of the world causes nations to lose faith and consign Allah to oblivion
This Surah denounces some of the evil actions of the pagans and the hypocrites, and it holds out a threat of destruction to those who commit them. If these evil actions are committed by believers, who do not reject the true faith, they are still heinous and gravely sinful, but the threat of chastisement made in this surah does not apply to them. Therefore, verse [ 107:1] أَرَأَيْتَ الَّذِي يُكَذِّبُ بِالدِّينِ (Have you not seen him who denies the Requital?), as a preamble, makes plain that the person who performs these evil deeds is one who cries lies to the Doom, and thus the warning of punishment mentioned in this Surah is for those who deny the religion and the Day of Judgment. The verse contains a subtle indication that the moral sins condemned in this Surah are far too inconceivable from a believer; only a non-believer or hypocrite would commit them. The morally bad and sinful deeds mentioned here are: [ 1] oppressing and insulting the orphan, and being unkind to them; [ 2] despite the means, failing to feed the poor or failing to urge others to feed them; [ 3] praying [ in public only, not in private ] only to show the people; and [ 4] failing to pay the Zakah [ obligatory alms ]. These actions are intrinsically bad and gravely sinful, but their commission in the wake of kufr [ disbelief ] and takdhib [ rejection ] are even more aggravating, because they attract eternal perdition, which in this Surah is described as wail [ heavy affliction or calamity or disaster or destruction ].
This chapter, which has seven verses, draws our attention to the Day of Judgement, when we shall be held responsible for all our good or bad actions. It also deplores the ways of those who deny the Day of Judgement, treat the helpless with contempt and lead arrogant, selfish lives. They do not extend the slightest courtesy or kindness to their fellow human beings, their hearts being empty of Faith. The hypocrites may put on a pretence of doing good deeds, but these hollow acts will not avail them. This chapter also warns those who are ‘heedless in their prayer.’ Belief in the reckoning of the Hereafter makes a man pious. One who does not believe in this will be devoid of all goodness; he will be neglectful of prayer to God; he will not be ashamed of pushing over a weak person; he will not think it necessary to discharge the dues and rights of the poor; he will not even give to others such things as will cause him no substantial loss—even if it be only matchsticks or his good wishes.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.