When the two (angels) who keep the account, one sitting on the right, one on the left, take it down,
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (when the two receivers receive (him)) when the two angels write, (seated on) one sitting on one side and the other on another side (the right hand) the right hand of the child of adam (and on the left) the left hand of the child of adam,
Jalāl al-Dīn al-Maḥallī
تفسير : when (idh is dependent because of an implied udhkur, ‘mention’) the two receivers, the two angels charged with [recording] a person’s deeds, receive, [when they] observe and record, seated, that is, [while] both of them are sitting (qa‘īdun, ‘seated’, is the subject, the predicate of which is the preceding [clause]), on the right and on the left, [hand side] of him —
