Zemahşerî examines in this section the grammatical structure of the command to show kindness to parents: he explains the structure of the conditional particle in the phrase 'إما يبلغن', how the words 'أحدهما' and 'كلاهما' function as subjects and substitutes, as well as the different readings and meanings of the word 'أف'. The main emphasis is that the child must refrain from burdening aging parents and treat them gently, because the child is the only person who cares for them, and therefore should show them the compassion they displayed toward the child in childhood.

هو أن يكبرا ويعجزا ، وكانا كلا على ولدهما لا كافل لهما غيره ، فهما عنده في بيته وكنفه ، وذلك أشق عليه وأشد احتمالا وصبرا

This text conveys five different views regarding the variant readings (ya/te readings) of the verse and the position of the verb 'ya'budûne' in its grammatical analysis. It also states that regarding the kindness to parents mentioned in the continuation of the verse, the mention of kindness to parents after worship to Allah shows that the blessing of parents is the greatest blessing after the Creator's blessings. It emphasizes that the use of the word 'ihsan' (kindness) in indefinite form indicates perfection and magnificence.

ورابعها : أنه قال : { إحسانا } بلفظ التنكير والتنكير يدل على التعظيم ، والمعنى : وقضى ربك أن تحسنوا إلى الوالدين إحسانا عظيما كاملا

Kurtubî addresses in this section several separate issues related to the covenant taken from the Children of Israel: he reports different views on the grammatical analysis of the phrase 'لا تعبدون' (whether it is an oath clause, prohibition, a condition, or a governed verb with the estimation of 'أن'); regarding kindness to parents, he mentions the meaning of ihsan (kindness) and reports a hadith on this matter; he also notes that the exception 'قليلا' (a few) is disconnected and refers to protected servants.

قال سيبويه : لا تعبدون متعلق بقسم والمعنى وإذ استخلفناهم والله لا تعبدون وأجازه المبرد والكسائي والفراء وقرأ أبي وبن مسعود لا تعبدوا على النهى

Ibn Kesîr states that orphans are small children who have no one to provide for their livelihood, while the poor are those who cannot find sufficient sustenance for themselves and their families. He explains that speaking kind words to people encompasses commanding with good and forbidding from evil, thus combining verbal and practical kindness. He also reports that scholars have differed on whether the judgment of the testament verse regarding the division of inheritance—giving a share to those present—has been abrogated or not.

وناسب أن يأمرهم بأن يقولوا للناس حسنا بعد ما أمرهم بالإحسان إليهم بالفعل فجمع بين طرفي الإحسان الفعلي والقولي

According to Beydâvî, the phrase 'lâ ta'budûne illallah' has the form of a statement but carries the meaning of prohibition (forbidding), and this style is more eloquent than an explicit prohibition because it gives the impression that the addressee immediately complies with the prohibition. He also notes that by attaching the verb 'kûlû' to this phrase, it carries the intended meaning of 'speech' (kavl), or when 'an' is estimated and then omitted, it is read in the nominative case. The text further explains that the phrase 'bi'l-vâlideyni ihsânen' is connected to an estimated verb (tuhsinûne/ahsinû), and that 'husnâ' in 'kûlû li'n-nâsi husnâ' is named this way for hyperbole.

وهو أبلغ من صريح النهي لما فيه من إيهام أن المنهي سارع إلى الانتهاء فهو يخبر عنه ويعضده قراءة: «لا تعبدوا» . وعطف قولوا عليه فيكون على إرادة القول.

According to Taberî, the word 'mîsâk' (covenant) mentioned in this verse comes from the root 'tevessuk', meaning the strengthening of a statement with an oath. The meaning of the verse is a reminder to the Children of Israel that a covenant was taken from them not to worship anyone other than Allah. He also notes that the difference in the readings of the phrase 'lâ ta'budûne' with te and ye is based on the logic of oath-taking (istihlaf); this can be expressed both in the second person and the third person.

قد دللنا فيما مضى من كتابنا هذا على أن الميثاق مفعال، من التوثق باليمين ونحوها من الأمور التي تؤكد القول