In The Name of Allaah, The Most Merciful, The Bestower of Mercy.

Allaah [The Most High] said:

ذَٲلِكَ جَزَيۡنَـٰهُم بِمَا كَفَرُواْۖ وَهَلۡ نُجَـٰزِىٓ إِلَّا ٱلۡكَفُورَ

Like this We requited them (i.e. the people of Saba) due to their disbelief. And never do We requite in such a way except those who are ungrateful, (disbelievers).

[ذَٲلِكَ جَزَيۡنَـٰهُم بِمَا كَفَرُواْۖ  – Like this We requited them due to their disbelief]- Meaning: Due to their disbelief, We recompense them with this recompense by drowning their wealth, destroyed their buildings and replaced their two gardens [i.e. the two gigantic, amazing and fruitful gardens] with two other gardens [i.e. the ones that produce bitter fruits]. [وَهَلۡ نُجَـٰزِىٓ إِلَّا ٱلۡكَفُورَ – And never do We requite in such a way except those who are ungrateful, (disbelievers)]

From The Benefits of This Aayah:

– Proof [to show that] Allaah does not recompense anyone with punishment except due to his deeds, as Allaah said: [بِمَا كَفَرُواْۖ  – Due to their disbelief]

– An establishment of the Asbaab [Cause or Reason behind this punishment] because the Baa in this statement is Sababiyyah [i.e. the Baa attached to a word to show us the reason or cause behind something]

– The difference between the words [يَجْزِى  -Yaj’zee and [يُجَازِى  – Yu’jaa’zee. In this Aayah Allaah said: [وَهَلۡ نُجَـٰزِىٓ إِلَّا ٱلۡكَفُورَ- Like this We requited them due to their disbelief]. [نَجْزِى ] refers to good recompense and [ نُجَازِى  ]- refers to punishment, and this is what some of the scholars say [may Allaah have mercy upon them]. So, when referring to good, we say [جَزَى ] and when referring to evil. we say [جَازَى ].

To be continued InShaaAllaah

[An Exerpt from Tafseer Surah Saba. By Imaam Muhammad Bin Saaleh Al-Uthaymeen (rahimahullaah), slightly paraphrased].