[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.