His saying: [When the two receivers receive], meaning the two recording angels. Muhammad said: Meaning, they meet what he does and record it.
[Sitting on the right and on the left], meaning: a watcher who watches him.
قَوْله: ﴿إِذْ يتلَقَّى المتلقيان﴾ يَعْنِي: الْملكَيْنِ الكاتبيْن. قَالَ محمدٌ: يَعْنِي: يَلْتَقِيَانِ مَا يعمله ويَكْتُبَانه.
﴿عَنِ الْيَمِينِ وَعَنِ الشِّمَالِ قعيد﴾ أَي: رصيده يرصده