وَخَلَقَ اللَّهُ السَّمَاوَاتِ وَالْأَرْضَ بِالْحَقِّ وَلِتُجْزَى كُلُّ نَفْسٍ بِمَا كَسَبَتْ وَهُمْ لَا يُظْلَمُونَ ﴿۲۲﴾ أَفَرَأَيْتَ مَنِ اتَّخَذَ إِلَهَهُ هَوَاهُ وَأَضَلَّهُ اللَّهُ عَلَى عِلْمٍ وَخَتَمَ عَلَى سَمْعِهِ وَقَلْبِهِ وَجَعَلَ عَلَى بَصَرِهِ غِشَاوَةً فَمَنْ يَهْدِيهِ مِنْ بَعْدِ اللَّهِ أَفَلَا تَذَكَّرُونَ ﴿۲۳﴾ وَقَالُوا مَا هِيَ إِلَّا حَيَاتُنَا الدُّنْيَا نَمُوتُ وَنَحْيَا وَمَا يُهْلِكُنَا إِلَّا الدَّهْرُ وَمَا لَهُمْ بِذَلِكَ مِنْ عِلْمٍ إِنْ هُمْ إِلَّا يَظُنُّونَ ﴿۲۴﴾

﴾22﴿ Wa khalaqal laahus samaawaati wal arda bilhaqqi wa litujzaa kullu nafsim bimaa kasabat wa hum laa yuzlamoon
﴾23﴿ Afara'ayta manit takhaza ilaahahoo hawaahu wa adal lahul laahu 'alaa 'ilminw wa khatama 'alaa sam'ihee wa qalbihee wa ja'ala 'alaa basarihee ghishaawatan famany yahdeehi mim ba'dil laah; afalaa tazakkaroon
﴾24﴿ Wa qaaloo maa hiya illaa hayaatunad dunyaa namootu wa nahyaa wa maa yuhlikunaaa illad dahr; wa maa lahum bizaalika min 'ilmin in hum illaayazunnoon

﴾22﴿ And Allah has created the heavens and the earth in truth so that every soul may be recompensed for what it has done, and they will not be wronged
﴾23﴿ Do you see the one who has taken his own desires as his god, and whom Allah has led astray despite knowledge, sealing his hearing and his heart and placing a veil over his eyes? Who then can guide him after Allah has led him astray? Will they not then take heed
﴾24﴿ And they say, There is nothing but our worldly life; we die and we live, and nothing destroys us except time. Yet they have no knowledge of this; they only speculate

[22] From this verse to the end marks the beginning of the second section.
In these verses, new rational arguments are presented, along with a warning against following desires and denying the Resurrection.
Again, there is glad tidings for those who follow the sharīʿah and a warning for those who follow their desires.
In verse (22), there is a rational proof, and it also refutes the earlier assumption of the disbelievers—that all people will be equal in the end.
The essence of the refutation is this: the creation of this universe itself points to divine justice and fairness, which requires distinction in the reward and punishment of the two groups.
[23] This is a warning and a refutation of the disbelievers’ assumption—that the state of the disbelievers can somehow be equal to that of the believers—while in reality, they have taken their desires as gods, and the misguided have been sealed off.
(إِلَهَهُ هَوَاهُ) – there are two interpretations of this:
First: He made a god based on his desire—some follow a desire that leads to idol worship, others to grave worship, others take a pīr or a shaykh as a god. Yet, they have no proof for this, while true divinity belongs solely to Allah the Exalted, whose signs and evidences are clear.
Second: They follow their desires in such a way as if they are worshiping them—meaning, they declare lawful and unlawful based on their own desires, making things permissible or forbidden according to their whims, and follow those whims as one would follow a god.
[24] This is a warning against denying the Resurrection: (وَمَا يُهْلِكُنَا إِلَّا الدَّهْرُ) – This is a refutation of the belief held by some ignorant Arabs who believed that time (dahr) itself is the cause of events, difficulties, and death. That is why, during calamities, they would speak badly of time, saying things like "O ruin of time!" (یا خیبته الدهر).
In an authentic hadith it is reported: "Do not curse time, for Allah is the one who acts through time." – meaning, do not attribute calamities to time, because Allah is the one who causes all things.
Qurtubi explains that the correct view is that dahr is not a name of Allah the Exalted; rather, the hadith expresses an attribute—that Allah is the true doer and disposer of all affairs.
Thus, it becomes clear that those who attribute events to “time” or believe that time alone causes all things are disbelievers, and they are referred to as Dahriyyah (deniers of divine action).