You will see the wrongdoers fearful of what they have earned, and it will [certainly] befall them. And those who have believed and done righteous deeds will be in lush regions of the gardens [in Paradise] having whatever they will in the presence of their Lord. That is what is the great bounty.
The Provision of Allah in this World and the Hereafter
Here Allah speaks of His kindness towards His creation, in that He provides for every last one of them and does not forget anyone. When it comes to His provision, the righteous and the sinner are alike. Allah says:
(And no moving creature is there on the earth but its provision is due from Allah. And He knows its dwelling place and its deposit. All is in a Clear Book.) (11:6) And there are many similar Ayat.
يَرْزُقُ مَن يَشَآءُ
(He gives provisions to whom He wills.) means, He gives generously to whomsoever He wills.
اللَّـهُ لَطِيفٌ بِعِبَادِهِ (Allah is kind to His slaves - 42:19). The word, latif used in the text has more than one lexical meanings. Sayyidna Ibn ` Abbas ؓ has translated it here as kind, and Sayyidna ` Ikrimah ؓ has translated it as benefactor.
Muqatil (رح) has said that Allah Almighty is kind to all His servants, so much so that even the infidels and sinners keep on being showered with His worldly blessings. There are many types and kinds of the divine bounties, graces and favours showered upon His servants. That is why many meanings of the word latif have been stated in the Tafsir of Qurtubi, all of which are covered by the words ` kind' and ` benefactor'.
If a man insists that something is true, in spite of the fact that it is not so proved by the book of God, it means that he is holding others equal to God. In other words, he is giving to those other than God the right to devise his religion for him. This is a very serious matter. The fact is that the right to decide upon or formulate anything in the nature of religion (din) rests with the one and only God. To entrust this right to anybody other than God is obviously engaging in polytheism (ascribing partners to God), and this is absolutely unpardonable in the eyes of God.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.