Those Who have Taqwa and the Astray on the Day of Resurrection, and the Arguments and Sorrow of the Erring
وَأُزْلِفَتِ الْجَنَّةُ
(And Paradise will be brought near) means, it will be brought close to its people, adorned and decorated for them to behold it. Its people are the pious who preferred it to whatever was in this world, and strove for it in this world.
وَبُرِّزَتِ الْجَحِيمُ لِلْغَاوِينَ
(And the (Hell) Fire will be placed in full view of the astray.) meaning, it will be shown to them and a neck will stretch forth from it, moaning and sighing, and their hearts will reach their throats. It will be said to its people by way of reproach and rebuke:
The Day when neither wealth will be of any use (to any one) nor sons, [ 88] except to one who will come to Allah with a sound heart, [ 26:89]
This verse has declared that wealth and children will not be of any help to a person on the Day of Judgment. This declaration is subjected to exception in the words, "except to one who will come to Allah with sound heart". (coming with sound heart means to come to Him with true faith). Now, this exception has been interpreted in two different ways. According to one interpretation adopted by some commentators this exception is not meant to exclude the believers from the rule. It is an exception of a special type which is known in Arabic grammar as "munqati" (This type of exception does not exclude anything from the aforementioned statement. It simply says that the thing negated in the first sentence is found in someone else.) A simple example for this expression is that a person is asked about Zaid whether he has some wealth and children, and he replies, "No, his wealth and children are nothing but his sound heart." The same expression is used in this verse. The gist of the verse, according to this interpretation would be that wealth and children will not be helpful to anyone, neither to a believer nor to a disbeliever; what will be helpful, instead of wealth and children, is one's sound heart, i.e. the true faith and righteous deeds.
A man’s heaven and hell are not far away from him. Only a curtain intervenes between them. When Doomsday removes that curtain, every man will see that he was standing just on the edge of his heaven or hell, though the negligent man considered it something very distant. There were false leaders (mujrimun), who enjoyed an elevated position in the society of their times. They did not accept the call for Truth simply because, thereafter, their greatness would be finished. Their false pride prevented them from accepting the Truth. As a result, their followers likewise did not consider the call for Truth worth responding to. Equating the leaders with the Lord of the Universe means giving the same status to their utterances as to those of the Lord of the Universe. The Quranic commentator, Ibn Kathir, portrays them as carrying out the orders of their leaders ‘as the orders of the Lord of the Universe are carried out.’ Those who accepted the pronouncements of their leaders as if they were God’s commandments in the world, will themselves, in the Hereafter, call those leaders blameworthy, but it will be of no avail. The place where one was required to recognise and differentiate between the falsifiers and the men of Truth was the world and not the Hereafter.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.