Abasa • EN-TAFSIR-IBN-ABBAS
﴿ كَلَّا لَمَّا يَقْضِ مَآ أَمَرَهُۥ ﴾
“Nay, but [man] has never yet fulfilled what He has enjoined upon him!”
(Nay) truly, O Muhammad, (but (man) hath not done what He commanded him) of profession of Allah's divine Oneness and other things.