‘Abdur-Rahman bin Zayd bin Aslam said, narrating from his father: {Those who avoid At-Taghut by not worshipping them} was revealed concerning Zayd bin ‘Amr bin Nufayl and Abu Dharr and Salman Al-Farisi, may Allah be pleased with them. The correct view is that it includes them and all others who avoided worshipping idols and turned to the worship of Ar-Rahman. These are the people for whom there is good news in this world and in the Hereafter. Then Allah says: {so announce the good news to My servants - those who listen to the Word and follow the best thereof,} meaning, those who understand it and act in accordance with it. This is like the Words of Allah, may He be exalted, to Musa, peace be upon him, when He gave him the Tawrah: {Hold unto these with firmness, and enjoin your people to take the better therein} (7:145). {those are whom Allah has guided} means, those who are described in this manner are the ones whom Allah has guided in this world and the Hereafter. {and those are men of understanding.} means, they possess sound reasoning and an upright nature.
Allah says, ‘if He has decreed that someone is to be doomed, can you save him from his misguidance and doom?’ Which means, no one can guide him apart from Allah, because whomever Allah leaves astray cannot be guided, and whomever He guides cannot be led astray. Then Allah tells us that His blessed servants will have lofty rooms in Paradise. {are built lofty rooms, one above another}, story upon story, solidly-constructed, adorned and high. ‘Abdullah bin Al-Imam Ahmad recorded that ‘Ali, may Allah be pleased with him, said, “The Messenger of Allah said: «In Paradise there are rooms whose inside can be seen from the outside, and the outside can be seen from the inside.» A bedouin asked, 'Who are they for, O Messenger of Allah?’ He said, «For those who speak kindly, feed the hungry and stand in prayer at night whilst the people are sleeping.»” This was also recorded by At-Tirmidhi, who said, “Hasan Gharib.” Imam Ahmad recorded from Sahl bin Sa‘d, may Allah be pleased with him, that the Messenger of Allah said: «The people of Paradise will look towards each other in raised places of Paradise as you look towards the stars on the horizons of the sky.» He said, “I told An-Nu‘man bin Abi ‘Ayyash about that, and he said, 'I heard Abu Sa'id Al-Khudri, may Allah be pleased with him, narrate it: «As you see the stars on the horizon of the east or the west.»'” It was also recorded in the Two Sahihs.
Imam Ahmad said, “Fazarah narrated to us; Fulayh narrated to us; from Hilal bin ‘Ali, from ‘Ata’ bin Yasar, from Abu Hurayrah, may Allah be pleased with him, that the Messenger of Allah said: «The people of Paradise will look towards each other in the raised places of Paradise as you look at the high, bright stars which remain on the horizon. Such will be the difference in superiority which some of them have over others.» They said, “O Messenger of Allah, are those the abodes of the Prophets?” He said: «No, by the One in Whose Hand is my soul, they are the abodes of people who believed in Allah and in the Messengers.» It was also recorded by At-Tirmidhi, who said, “Hasan Sahih.”
{under which rivers flow.} means, the rivers flow wherever the people want them to flow. {(This is) the promise of Allah,} means, ‘all that We have mentioned here is what Allah has promised to His believing servants.’ {and Allah does not fail in (His) promise.}