Al-Mutaffifin • EN-TAFSIR-IBN-ABBAS
﴿ يَشْهَدُهُ ٱلْمُقَرَّبُونَ ﴾
“witnessed~ by all who have [ever] been drawn close unto God.”
(Attested by those who are brought near (unto their Lord)) the works of the righteous are attested by the dwellers of heaven who are near their Lord.