Tafseer Ibn Kathir of YUNUS [4]

4. To Him is the return of all of you. The promise of Allah is true. It is He Who begins the creation and then will repeat it, that He may reward with justice those who believed and did deeds of righteousness. But those who disbelieved will have a drink of boiling fluids and painful torment because they used to disbelieve. Allah tells us that the return of the creatures on the Day of Resurrection is to Him. He will not leave anyone of them without bringing everyone into being as He brought them in the beginning. Then Allah states that He is going to bring all the creatures into being.

(And He it is Who originates the creation, then He will repeat it (after it has perished); and this is easier for Him.) (30:27),

(that He may reward with justice those who believed and did deeds of righteousness.) meaning, the reward will be with justice and complete recompense.

(But those who disbelieved will have a drink of boiling fluids and painful torment because they used to disbelieve.) meaning, because of their disbelief they will be punished on the Day of Resurrection by different forms of torment, such as fierce hot winds, boiling water, and the shadow of black smoke.

(This is so! Then let them taste it; a boiling fluid and dirty wound discharges. And other (torments) of similar kind all together!) (38: 57-58)

(This is the Hell which the criminals denied. They will go between it (Hell) and the fierce boiling water!) (55:43-44)