Tafsir Ibn Kathir -> Surah Al-Insan -> The Censure of Love for the World and informing about the Day of the Final Return

Allah reprimands the disbelievers and those similar to them who love the world and are devoted and dedicated to it, who put the abode of the Hereafter behind them in disregard. He says;

﴿إِنَّ هَـؤُلاَءِ يُحِبُّونَ الْعَاجِلَةَ وَيَذَرُونَ وَرَآءَهُمْ يَوْماً ثَقِيلاً ﴾

(Verily, these love the present life of this world, and put behind them a heavy Day.) meaning, the Day of Judgement. Then Allah says,

﴿نَّحْنُ خَلَقْنَـهُمْ وَشَدَدْنَآ أَسْرَهُمْ﴾

(It is We Who created them, and We have made them of strong build.) Ibn `Abbas, Mujahid and others have said, "This means their creation.''

﴿وَإِذَا شِئْنَا بَدَّلْنَآ أَمْثَـلَهُمْ تَبْدِيلاً﴾

(And when We will, We can replace them with others like them with a complete replacement.) meaning, `when We wish, We will resurrect them on the Day of Judgement and change them, repeating their creation in a new form.' Here the beginning of their creation is a proof for the repetition of their creation. Ibn Zayd and Ibn Jarir both said,

﴿وَإِذَا شِئْنَا بَدَّلْنَآ أَمْثَـلَهُمْ تَبْدِيلاً﴾

(And when We will, We can replace them with others like them with a complete replacement.) "This means, if We wish We can bring another group of people besides them (in their place).'' This is like Allah's statement,

﴿إِن يَشَأْ يُذْهِبْكُمْ أَيُّهَا النَّاسُ وَيَأْتِ بِـاخَرِينَ وَكَانَ اللَّهُ عَلَى ذلِكَ قَدِيراً ﴾

(If He wills, He can take you away, O people, and bring others. And Allah is capable over that.) (4:133) This is also like His statement,

﴿إِن يَشَأْ يُذْهِبْكُـمْ وَيَأْتِ بِخَلْقٍ جَدِيدٍ وَمَا ذَلِكَ عَلَى اللَّهِ بِعَزِيزٍ ﴾

(If He wills, He can remove you and bring a new creation! And for Allah that is not hard or difficult.) (14:19-20)