Regarding His saying, the Exalted: "For those who have responded to their Lord," meaning those who believed, "is the best," Qatada said: it means Paradise. "But those who have not responded to Him," meaning the disbelievers, "if they had whatever is on earth entirely and the like of it with it, they would seek to ransom themselves by it. Those will have the worst of the reckoning," meaning its severity. "And their refuge is Hell," meaning their dwelling place is Hell, "and wretched is the resting place," meaning the final abode.
Surah Ar-Ra'd from verse (19) to verse (24).