Previous verses carried the condemnation of those who refused to believe in Allah and in the Akhirah and were miserly. The present verses persuade people to believe in Allah and the Akhirah and engage in the gainful activity of spending in the way of Allah. Then, towards the end (41-42), a description of the trying situations prevailing on the plains of Resurrection appears to warn people, who refuse to believe and refuse to do what is good, of their evil end.
In the first verse (39): وَمَاذَا عَلَيْهِمْ لَوْ آمَنُوا بِاللَّهِ it is said: What conceivable harm could have affected them if they had believed in Allah and the Last Day and spent out of what Allah had given them? What is so tough, difficult or frightening about it? All these are as easy as they come. Going by them, taking to them and believing in them does not hurt or harm or cause any inconvenience. Why then, would someone elect to be disobedient, the certain outcome of which is nothing but disaster in the akhirah?
The text, then, says: إِنَّ اللَّهَ لَا يَظْلِمُ مِثْقَالَ ذَرَّةٍ (40) that is, Allah Almighty does not allow the reward of good deeds from anyone be reduced in any manner or quantity whatsoever. In fact, He adds extra rewards, in multiples, in special Divine favours, and the life of akhirah will witness this supreme mercy of the Lord:
With Allah, the least human measure of thawab or reward is that one good deed gets recorded as ten. Then, this does not stop at that; through sheer mercy and grace, Allah bestows manifold increase into this treasure of good deeds. Some hadith narrations tell us that there are deeds the reward for which rises as high as two million times. The truth of the matter is that Allah is al-Karim, the most-noble, the mostgenerous He Himself, in His limitless mercy and grace, so increases the quantum of his blessing on His servants that it simply cannot be counted or measured in our human terms. The extents of His generosity and the dimensions of His very Being are beyond human conceptualization who can dare calculate the uncalculable? incidentally, the word, ذَرَّةٍ dharrah" appearing in this verse has been translated here as 'particle' following the generally recognized meaning it carries. However, some commentators have pointed out that 'dharrah' is the name of the smallest kind of red ant which the people of Arabia used to cite as an example of something very light and insignificantly small.
In the verse (41) beginning with: فَكَيْفَ إِذَا جِئْنَا مِن كُلِّ أُمَّةٍ ,there is an invitation to visualize, in range and depth, the gravity of what win happen on the site of the Last Day. Also intended is an admonition to the disbelievers from the tribe of Quraysh. Their anxiety would know no bounds when every prophet of ev6ry community would appear as a witness to the good or bad deeds of his respective community on the Last Day and Muhammad (SM) too, the last of the prophets, will appear as a witness over his community and he would give witness in the Divine Court particularly about such disbelievers and polytheists declaring that these people saw open signs and miracles, yet they belied and rejected them and ultimately refused to believe in 'The Divinity and my prophethood'.
According to a narration in al-Bukhari, the Holy Prophet (SM) asked Sayyidna 'Abdullah ibn Mas'ud رضي الله عنه to recite the Qur'an to him. Sayyidna 'Abdullah said: 'You want to hear it from me, although the Qur'an was revealed to you?' He said: 'Yes. Recite.' Sayyidna 'Abdullah ibn Mas'ud says: 'I started reciting Suratun-Nisa' and when I reached the verse: فَكَيْفَ إِذَا جِئْنَا مِن كُلِّ أُمَّةٍ بِشَهِيدٍ (41) he said: "Enough for now;" and when I raised my eyes to look at him, I saw tears trickling from his blessed eyes.'