This is an extract from Mufti Taqi Usmani (DB)’s Explanation of Sura Takasur-II
Being forgetful of the purpose of life, people are indulged and completely absorbed in attaining more and more wealth and extremely busy pursuing the worldly pleasures today. (Allah Taala warns) The aim and objective of this worldly life had been forgotten to such an extent that, you (people) reach the grave (right after death) and thereafter you regret and repent; you repent that He (Our Lord – Allah Taala) had given such a long life in the world – if I had made efforts, I could make a great fruitful storage for Aakhirat (the afterlife), but I had wasted away the times of my life in sheer negligence! So, after death when one will reach the grave, he will be repentant. However, there is going to be NO benefit of such repentance and remorse, because the time of acting upon good deeds will have ended up completely. The opportunity of accomplishing good deeds is here – in the life of world; when death turns up, in the life of grave and in the afterlife, the chances of doing good deeds is terminated.
Now (when you are into this world) you are passing by mornings and evenings. Even if seldom the thoughts of death or the afterlife or purification of life pops up into mind, there is a sluggishness that leads to a conclusion: Well, I’ll start those (the good deeds) from tomorrow or the day after; still there are lots of time remaining – the young age and then the old; the youth is to earn so much pleasure and therefore, I will make efforts to reform and rectify when I would become old and be closer to death. Shaytan keeps on pushing in all such types of deceitful thoughts. Whereas, is there a guarantee that one would live till the old age? Is there any assurance of living into this world till the old ages? But the nafs (the lower self which keeps on putting in evil thoughts) and shaytan continues to beguile man and engages him in all sorts of carelessness.
You may download the Tafseer of Sura Takasur (in Urdu) by Mufti Taqi Usmani (DB):