[Pooya/Ali Commentary 102:1] At takathur signifies, "the contending among people for superiority in the amount of property or number of children and men." It keeps man heedless of the hereafter, having no time for spiritual life. It is reported that the people of Bani Abd Munaf, Bani Qu-asi and Bani Sahm had an inordinate craving for acquisition of more and more wealth and adherents or supporters. When once they dug up the graves of their followers to count even the dead to prove the superiority of one tribe over the other this surah was revealed. Rivalry in such things monopolises the attention of individuals and communities and leaves no time for higher purposes of life and spiritual attainments, therefore a clear warning is given in this verse for devotion of some time to spiritual attainments also.

[Pooya/Ali Commentary 102:2] Aqa Mahdi Puya says: In this surah reference is made to that which man will see and experience in the hereafter as the consequence of his over indulgence in the accumulation of material possessions. He will look back on a wasted life. It is because of this that a visit to graveyards is highly commendable. When the time comes man lies down in his grave and leaves the pomp and material gains behind. By looking at the grave of a man who left behind an empty life the true reality of the hereafter appears and warns us to strive for the accumulation of good deeds which alone will deliver us on the day of reckoning.

[Pooya/Ali Commentary 102:3] (see commentary for verse 2)

[Pooya/Ali Commentary 102:4] (see commentary for verse 2)

[Pooya/Ali Commentary 102:5] Refer to the commentary of Haqqah: 38 to 52 for the three kinds of yaqin (certainty of knowledge). The denier of the day of requital, who does not use reasoning faculties in this life to follow the right path, shall yet see (and meet) the punishment for his sins. It will be certainty of sight. He shall see hell with his own eyes when he will be thrown into the abyss. See Maryam: 71 and 72.

[Pooya/Ali Commentary 102:6] (see commentary for verse 5)

[Pooya/Ali Commentary 102:7] (see commentary for verse 5)

[Pooya/Ali Commentary 102:8] Allamah Bahrayni, in Ghayah al Maram, chapter 48, narrates three traditions reported through Sunni sources, showing that in this verse the word bounty (na-im) means the blessing of the guidance through the Holy Prophet and the Imams of his Ahl ul Bayt. Imam Ali bin Musa ar Rida said: "It is beyond the generosity and grace of the Lord-cherisher (rabbul alamin) that He will take account of the bounties given as gifts. In fact man will be questioned about his belief in the oneness (tawhid) of Allah and acceptance of the Holy Prophet and his Ahl ul bayt as his masters (mawla). " In Hayatul Hayawan, Damiri narrates that one day Abu Hanifa went to Imam Jafar bin Muhammad as Sadiq and discussed with him the standard procedure and technique of ijtihad. The Imam told him: "I have heard that you rely upon your qiyas (conjecture) to decide issues of jurisprudence. I am sure you are aware of the fact that it was Iblis who first used qiyas to disobey the command of Allah, therefore he was cursed for ever. You have also told me that if a man gives food and other useful things as free gift to a needy person and then puts the burden of obligation on him, you will not hesitate to call him a miser. So how can you say that (in verse 8 of Takathur) mankind will be questioned on the day of reckoning about the bounties Allah gives man as gifts? You should therefore agree that na-im means that Allah shall examine mankind about their belief in Him and their acceptance of the Holy Prophet and his Ahl ul Bayt as their masters (mawla) in order to obey them and follow them."