According to Taberî, this text addresses the verse that informs that it is not a sin for one who departs early or late (performs nefr) on the days of Hajj; both those who depart on the second or third day are permissible, and this does not mean postponing an obligation, because the time of nefr itself is a boundary of exemption. Furthermore, the expression 'ma'dûdât' (numbered days) refers to the days of Tashrîq, which is supported by the majority view transmitted from the Companions and the Followers. Taberî also criticizes and rejects some exegetes' binding of this ruling to the condition of abstaining from hunting.

لأن المتأخر إلى اليوم الثالث إنما هو متأخر عن أداء فرض عليه تارك قبول رخصة النفر، فلا وجه لأن يقال: لا حرج عليك في مقامك على أداء الواجب عليك

According to Zemahşerî, the expression 'Allah enters between a person and his heart' can be understood in several ways: firstly, that Allah will reward the servant according to the well-being of his heart and sincerity in obedience; secondly, that Allah dominates the servant's heart and breaks his resolve, changes his intentions and purposes, transforms fear into confidence, confidence into fear, remembrance into forgetfulness—these are states permissible regarding Allah—however, the heart-based deeds for which the servant will receive reward or punishment are not included in this scope; thirdly, that Allah knows everything that passes within the person, nothing is hidden from Him, as if He is between the person and his heart. Zemahşerî also rejects the view of the Mu'tazilites (Cebriyye) sect, noting that their claim—that Allah enters between a person and faith when he becomes a disbeliever, and between a person and disbelief when he believes—is beneath what the unjust say.

وقيل : معناه إن الله قد يملك على العبد قلبه فيفسخ عزائمه ، ويغير نياته ومقاصده ، ويبدله بالخوف أمنا وبالأمن خوفا وبالذكر نسيانا ، وبالنسيان ذكرا ، وما أشبه ذلك مما هو جائز على الله تعالى . فأما ما يثاب عليه العبد ويعاقب من أفعال القلوب فلا

According to this exegete, the expression 'numbered days' in the verse is understood as the days of Minâ, namely the days of Tashrîq, by the consensus of the community. Râzî supported this view with a hadith narrated by Kaffâl, and also transmitted various views that the concepts of Shaf' and Watr are related to these days (the two or three days after the day of sacrifice). Furthermore, a linguistic subtlety in the expression 'fa-man teacele' and the fact that forgiveness after Hajj is contingent on piety were also discussed.

وأجمعت الأمة على أن هذا الحكم إنما ثبت في أيام منى وهي أيام التشريق ، فعلمنا أن الأيام المعدودات هي أيام التشريق

According to Kurtubî, the 'lâm' in the verse, according to the interpretation of Ibn Mas'ûd and 'Alî, is connected to the word 'forgiveness,' and its construction is 'forgiveness is for those who abstain'; according to Ibn Mas'ûd, this forgiveness refers to the remission of all sins upon return from Hajj. According to Akhfash, the construction is 'that is for those who fear God,' and according to some, piety refers to abstaining from killing game animals in the state of ihrâm and in the sacred sanctuary. Furthermore, 'permissibility' is transmitted from Ibn 'Umar, 'safety' from another view, and according to yet another view, this lâm is connected to the word 'remembrance.'

وهذا على تفسير بن مسعود وعلي قال قتادة : ذكر لنا أن بن مسعود قال : إنما جعلت المغفرة لمن اتقى بعد انصرافه من الحج عن جميع المعاصي وقال الأخفش : التقدير ذلك لمن اتقى

Ibn Kesîr transmits multiple views in his interpretation of the expression 'shaf' and watr': according to Ibn Zubayr, shaf' is the middle of the days of Tashrîq, and watr is the last; according to another view, the ninety-nine names of Allah and His being unique (watr) are meant; according to Hasan al-Basrî and Zayd b. Aslem, all creation is even and odd, and Allah has sworn by what He created. Furthermore, narrations regarding jurisprudential matters such as the takbîr on the days of Tashrîq, fasting, the time of sacrifice, and the months of Hajj are also mentioned in this context.

قال ابن جريج أخبرني محمد بن المرتفع أنه سمع ابن الزبير يقول الشفع أوسط أيام التشريق والوتر آخر أيام التشريق

Beydâvî explains this verse by stating that there is no sin for those who wish to depart early from the days of Tashrîq (nefr) during the days of Hajj or for those who delay, and that this means freedom of choice (tahyîr) between two options. He states that this ruling is a refutation of the attitude of the people of the pre-Islamic era who held one side to be sinful, and furthermore, the expression 'for those who fear God' means that only the person of piety who performs Hajj truly and benefits from it will benefit from this freedom.

ومعنى نفي الإثم بالتعجيل والتأخير التخيير بينهما والرد على أهل الجاهلية فإن منهم من أثم المتعجل ومنهم من أثم المتأخر