|The Day of Judgement is Near|
﴿إِنَّآ أَنذَرْنَـكُمْ عَذَاباً قَرِيباً﴾
(Verily, We have warned you of a near torment) meaning, the Day of Judgement. It is mentioned here to emphasize the fact that its occurrence has become close, because everything that is coming will certainly come to pass.
﴿يَوْمَ يَنظُرُ الْمَرْءُ مَا قَدَّمَتْ يَدَاهُ﴾
(the Day when man will see that which his hands have sent forth,) meaning, all of his deeds will be presented to him -- the good and bad, and the old and new. This is similar to Allah's statement,
﴿وَوَجَدُواْ مَا عَمِلُواْ حَاضِرًا﴾
(And they will find all that they did, placed before them.) (18:49) t It is also similar to His statement,
﴿يُنَبَّأُ الإِنسَـنُ يَوْمَئِذِ بِمَا قَدَّمَ وَأَخَّرَ ﴾
(On that Day man will be informed of what he sent forward, and what he left behind.) (75:13) Then Allah says,
﴿وَيَقُولُ الْكَافِرُ يَـلَيْتَنِى كُنتُ تُرَباً﴾
(and the disbeliever will say: "Woe to me! Would that I were dust!'') meaning, the disbeliever on that Day will wish that he had only been dust in the worldly life.
He will wish that he had not been created and that he had never come into existence. This will be when he sees the torment of Allah and he looks at his wicked deeds that will be written down against him by the noble righteous scribes among angels. It has been said that he will only wish for that when Allah passes judgement between all of the animals that were in the worldly life. He will rectify matters between them with His just wisdom that does not wrong anyone. Even the hornless sheep will be allowed to avenge itself against the sheep with horns.
Then, when the judgement between them is finished, He (Allah) will say to them (the animals), "Be dust.'' So they will all become dust. Upon witnessing this the disbeliever will say,
﴿يَـلَيْتَنِى كُنتُ تُرَباً﴾
(Would that I were dust!) meaning, `I wish I was an animal so that I would be returned to dust.' Something of similar meaning to this has been reported in the well-known Hadith about the Sur. There are also narrations recorded from Abu Hurayrah, `Abdullah bin `Amr, and others concerning this. This is the end of the Tafsir of Surat An-Naba'. And all praise and thanks are due to Allah. He is the Giver of success and protection from error.