Tafseer Ibn Kathir of AR RA'D [18]

  (For those who answered their Lord's call) obeyed Allah and followed His Messenger (Muhammad, peace be upon him) by obeying his commands and believing in the narrations he brought about the past and the future, theirs will be,  

  (Al-Husna), which is the good reward. Allah said that Dhul-Qarnayn declared,  

  (As for him who does wrong, we shall punish him, and then he will be brought back unto his Lord, Who will punish him with a terrible torment (Hell). But as for him who believes and works righteousness, he shall have the best reward (Al-Husna), and we shall speak unto him mild words by our command)﴿18: 87-88﴾ Allah said in another Ayah,  

  (For those who have done good is the best (Al-Husna) and even more.) ﴿10: 26﴾ Allah said next,  

  (But those who answered not His call,) disobeyed Allah,  

  (if they had all that is in the earth together) meaning, in the Hereafter. This Ayah says: Had the earth's fill of gold and its like with it, they would try to ransom themselves from Allah's torment at that time. However, this will not be accepted from them. Verily, Allah the Exalted will not accept any type of exchange from,  

  (For them there will be the terrible reckoning.) in the Hereafter, when they will be reckoned for the Naqir and the Qitmir, the big and the small. Verily, he who is reckoned in detail on that Day will receive punishment, hence Allah's statement next,  

  (Their dwelling place will be Hell; and worst indeed is that place for rest.)